SHRI SORATH VISHA SHREEMALI JAIN SAMAJ,AHMEDABAD vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD
Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD
PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Exemption), Ahmedabad (in short “the CIT(A)”) dated 17.07.2025 in the proceedings under Section 12A(1)(ac)(ii) the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The brief facts of the case are that the assessee had filed an application in Form No.10AB of the Act with the CIT(E) for the registration of the Trust under Section 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) vide 3. Aggrieved with the order of the CIT(E), the assessee is in appeal before us. The following grounds have been taken in this appeal:-
“1. That the Ld. CIT(Exemption), Ahmedabad, has erred in law and facts by rejecting the application in Form No.10AB u/s 12A(1)(ac)(ii) of the Act, for the Registration under section 12A(1)(ac) of the Act and therefore your Honors are requested to direct the CIT (Exemption) to grant registration under section 12A(1)(ac) of the Act.
That your appellant craves liberty to add, amend, alter and delete any grounds of appeal before the final hearing”
Shri Prakash D. Shah, Ld. AR of the assessee submitted that the Ld. CIT(E) had sent the notices on e-mail id ketanrajmehta@gmail.com which was the e-mail id as per the return of income filed for the A.Y. 2024- 25. He submitted that as per the portfolio of the assessee on Income Tax Portal, the e-mail id. of the active Trustee was rajeshmehta.swastik@gmail.com and that this e-mail id was also mentioned in the Form No.10AB for communication. The Ld. AR submitted that the notices of the Ld. CIT(E) could not be complied for the reason that the e-mail id on which notice was sent was not regularly accessed. He, therefore requested that the assessee may be allowed another opportunity to make compliance and furnish the required documents before the Ld. CIT(E) by setting aside the matter. 5. Per contra, Shri Alpesh Parmar, Ld. CIT-DR had no objection to the setting aside the matter to the Ld. CIT(E) for allowing another opportunity to the assessee.
We have considered the request of the assessee. The Ld. CIT(E) had rejected the application of the assessee for the reason that the details and documents as requisitioned by him were not furnished. The contention of the assessee is that compliance could not be made before the Ld. CIT(E) for the reason that the e-mail id on which the notices were sent by the Ld. CIT(E) were not regularly accessed. In the interest of justice, we, therefore, deem it proper to set aside the matter to the file of Ld. CIT(E) with a direction to allow another opportunity to the assessee to produce the documents and details as required. At the same time, the assessee is also directed to regularly access all the e-mail accounts which are intimated to the Department either in Form No.10AB or in the Income Tax Return/Income Tax Portal, in order to timely access the notices sent by the Ld. CIT(E) and to make compliance of the same.
In the result, appeal of the assessee is allowed for statistical purpose. PBN/*
Copies to: (1)
The appellant
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The respondent
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The PCIT
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The CIT(A)
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Departmental Representative
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Guard File
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