DAROOL YATAMA LIL BANAT,MANDVI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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ITA 2699/AHD/2025Status: DisposedITAT Ahmedabad11 February 2026Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the ex-parte order, holding that in the interest of natural justice, the assessee should be granted one final opportunity to appear before the CIT(E) and present all necessary documents for obtaining registration under section 12AB.

What were the facts?

The assessee's application for renewal of registration under section 12AB was denied ex-parte by the Commissioner of Income Tax (Exemption) because the assessee failed to appear for the scheduled hearings. The assessee subsequently appealed this ex-parte order to the Income Tax Appellate Tribunal.

What were the issues?

Whether the ex-parte denial of registration under section 12AB by the CIT(E) due to non-appearance of the assessee was justified, and if the assessee should be given another opportunity for hearing.

Which sections of the Income-tax Act were involved?

Section 12AB

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

PAN: AAATD1652M (Appellant) (Respondent) Assessee Represented: Shri Hardik Vora, A.R. Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 09-02-2026 Date of pronouncement : 11-02-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against order dated 30.10.2025 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’).

2.

The assessee filed application for renewal of registration in Form 10AB. Ld. CIT(E) granted opportunity of hearing on 06-08-2 Darool Yatama Lil Banat vs.CIT(E) and 03-10-2025. However the assessee failed to appear before Ld. CIT(E) which has resulted in passing exparte order.

3.

Ld. Counsel for the assessee submitted that the Trust is prepared to file all relevant documents before Ld. CIT(E) if one more opportunity of hearing be given to it. Therefore in the interest of Principal of Natural Justice, the exparte order passed by Ld. CIT(E) is hereby set-aside with a direction to given one more opportunity of hearing to the assessee for granting registration u/s. 12AB of the Act. Needless to say, the assessee should make use of this final opportunity and present all necessary documents before Ld. CIT(E) for granting registration.

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