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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.
Held
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.
Key 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.
Sections Cited
Section 12AB of the Income Tax Act, 1961
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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’).
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.
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.