SANT SHREE ASHARAMJI MAHILA UTTHAN ASHRAM,,AHMEDABAD vs. THE DY.DIT- (EXEMPTION),, AHMEDABAD

ITA 1154/AHD/2015Status: DisposedITAT Ahmedabad09 February 2026AY 2011-12Bench: SHRI TR SENTHIL KUMAR (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the 47-day delay in filing one of the appeals. It found that while no documents were furnished to the AO, all necessary records, including registration under sections 12A/12AA and 80G certificates, were provided to the CIT(A). The ITAT set aside the assessment to the AO for fresh adjudication, directing examination of additional evidence and verification of income application. Consequently, the penalty under Section 271(1)(c) was cancelled, though the AO retained the liberty to initiate fresh penalty proceedings.

What were the facts?

The assessee-Trust filed its return claiming exemption under Section 11, but the Assessing Officer completed an ex-parte assessment under Section 144, disallowing the exemption due to the assessee's non-furnishing of required documents. A penalty under Section 271(1)(c) was also imposed. The CIT(A) subsequently dismissed the assessee's appeals, prompting a second appeal to the ITAT.

What were the issues?

1. Whether the ex-parte assessment and disallowance of exemption u/s 11/12 were valid despite the assessee furnishing supporting documents to the CIT(A). 2. Whether the penalty u/s 271(1)(c) was sustainable when the underlying assessment was set aside for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 271(1)(c),Section 35(1)(i),Section 35(1)(ii),Section 10(23C),Section 12AA,Section 80G,Section 11,Section 12,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI TR SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri S.N. Soparkar, Sr. Advocate &, Ms. Urvashi Shodhan, AR
For Respondent: Ms. Maithili Mehta, Senior Standing Counsel
Hearing: 21.01.2026Pronounced: 09.02.2026

Heard together (2 matters)

ITA No. 1154/AHD/2015
ITA No. 1239/AHD/2018

Read from the judgment's own cause title. This page is filed under one of them.

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

These two appeals are filed by the assessee against the separate orders of Commissioner of Income Tax (Appeal), Ahmedabad – 9, [in short ‘CIT(A)’] dated 03.02.2015 and 04.01.2018, both for the Assessment Year (A.Y.) 2011-12, in the proceedings u/s 144 and u/s 271(1)(c) of the Income Tax Act [hereinafter referred as “the Act”], respectively.

2.

There was a delay of 47 days in filing appeal in ITA No. 1239/Ahd/2018. An affidavit has been filed by Ms. Vandana K Sahoo, the Trustee of the assessee explainin

The order continues below.

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