Loading judgment…
Facts
The assessee, a Trust, applied for registration under Section 12A of the Act in Form No.10AB, which the CIT(E) rejected. The rejection was based on the assessee's non-compliance and failure to submit documentary evidence regarding the genuineness and activities of the trust as required under the proviso to Section 12AB(1)(b)(ii) of the Act.
Held
The Tribunal observed that despite notices, the assessee-trust failed to furnish substantial documents before the CIT(E). To ensure justice, the Tribunal decided to remand the matter back to the CIT(E) for fresh consideration of the application, directing the assessee to fully comply with all notices and provide necessary submissions.
Key Issues
1. Whether the rejection of the application for registration under Section 12AB of the Act was justified. 2. Whether the assessee was denied a reasonable opportunity of being heard as per the Second Proviso to Section 12AB(1)(b)(ii)(B) of the Act.
Sections Cited
Section 12AB, Section 12AB(1)(b)(ii)(B), Section 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: N.A) Shri Swaminarayan Siddhant The Commissioner of Vs. Sajivan Mandal Gavada, Income Tax(Exemption), At Antavas, Ahmedabad. Gavada, Vijapur-384120. [PAN :AALTS0614 B] (Appellant) .. (Respondent) Appellant by : Shri H V Doshi, AR Respondent by: Shri R P Rastogi, CIT. DR Date of Hearing 18.02.2026 Date of Pronouncement 19.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 29.10.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A.
2. The assessee has raised the following grounds of appeal:
1. On the facts and in circumstances of the case and well as law on the subject, the learned Commissioner of Income Tax(Exemption) has erred in rejecting application for registration u/s.12AB of the Act.
On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has not provided reasonable opportunity of being heard as provided under Second Proviso to Section 12AB(1)(b)(ii)(B) of the Act.
Asst. Year : N.A - 2– 3. The Appellant craves to add, alter or delete any grounds either before or course of hearing of the appeal.
The facts of the case are that the assessee is a Trust and filed application in Form No.10AB for registration u/s.12A of the Act. The Ld. CIT(E) rejected the application, since the assessee trust remains un- complied and failed to submit documentary evidences regarding genuineness and activities of the trust under proviso to section 12AB (1)(b)(ii) of the Act.
Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.
At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the application of the assessee on the ground that the assessee-trust failed to produce substantial documents before the Ld.CIT(E). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee. The assessee shall comply with the notices issued by the authorities without seeking any unnecessary adjournments.
Asst. Year : N.A - 3– 6. In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 19.02.2026.
Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Copy) (True Copy) Ahmedabad; Dated 19.02.2026 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy