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Facts
The assessee, an educational institution operating as a Trust, had provisional registration and applied for regular registration under Form 10AB. Its application was rejected by the CIT(E) after the assessee requested an adjournment and subsequently failed to furnish required details, having been granted only one opportunity for hearing.
Held
The Tribunal observed that only one opportunity was given by the CIT(E) before rejection, and considering the assessee's readiness to provide documents, it set aside the rejection order. The CIT(E) was directed to grant the assessee one final opportunity to present all necessary documents for registration.
Key Issues
Whether the CIT(E) was justified in denying registration under section 12AB of the Income Tax Act, 1961, particularly concerning the adequacy of opportunities provided to the assessee to furnish required details.
Sections Cited
12AB of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH
Before: DR. BRR Kumar & Shri T. R. Senthil Kumar
Assessee Represented: Ms. Himali Mistry, A.R. Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 11-02-2026 Date of pronouncement : 12-02-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This appeal is filed by the Assessee as against order dated 23.12.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Brief facts of the case is that the assessee is Trust running educational institution. The assessee was granted provisional 2 Vidya Mandir Society Surat Vs. CIT(E) registration on 01-12-2022 in Form 10AC up to the Asst. Years 2022-2026. The assessee filed regular registration in Form 10AB against which hearing was given on 07-10-2025. The assessee sought for adjournment vide letter dated 18-10-2025. Since assessee failed to furnish any further details, the application was rejected by Ld. CIT(E).
Ld. Counsel submitted that the Trust is ready to file all required details and documents before Ld. CIT(E) and produced copy of the same before us by way of Paper Book running to 730 pages. Considering that only one opportunity of hearing given by Ld. CIT(E) before rejection of the application, we hereby set aside the impugned order with a direction to Ld. CIT(E) to give one more opportunity of hearing to the assessee Trust for grant of registration. Needless to say, the assessee should make use of this final opportunity and present all necessary documents before Ld. CIT(E).
In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose.