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Facts
The assessee's application for registration under section 12A of the Act was rejected by the CIT(E). This rejection occurred because the assessee could not furnish the required details relating to its objects and activities within the very short timeframe provided by the CIT(E)'s notice.
Held
The Tribunal deemed it in the interests of justice to provide the assessee with another opportunity to present its case. Consequently, the matter was restored to the file of the CIT(E) with a direction to decide the application on merits after affording the assessee a proper and adequate opportunity of hearing.
Key Issues
Whether the assessee should be granted another opportunity to submit necessary documents for registration under section 12A, given the insufficient time initially provided by the CIT(E).
Sections Cited
12A
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Income Tax Appellate Tribunal, “ C ” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Annapurna Gupta
"ी संजय गग", "ाियक सद" एवं अ"पूण" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.1093/Ahd/2025 िनधा"रण वष" /Assessment Year : NA Miyan Khan Jahan Masjid The CIT (Exemption) बनाम/ Khan Jahan Darwaja Ahmedabad – 380 015 v/s. Memorial Church, Raikhad Ahmedabad – 380 001 "थायी लेखा सं./PAN: AAFTM 5803 Q (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Ms. Foziya Saiyed, Advocate Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 21/01/2026 घोषणा की तारीख /Date of Pronouncement: 28/01/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’], dated 26/09/2024, in rejecting the application of the assessee for registration u/s.12A of the Act.
At the outset, Ms. Foziya Saiyed, Ld. Counsel for the assessee has submitted that the Ld. CIT(E) had issued notice to the assessee to furnish certain details relating to the objects and activities of the assessee-trust. However, the time given by the Ld. CIT(E) was very short because of which Miyan Khan Jahan Masjid the assessee-trust could not furnish the requisite details in time, resulting into rejection of the application of the assessee by the Ld. CIT(E). She, therefore, has submitted that in the interests of justice, the assessee may be given an opportunity to present its case before the Ld. CIT(E).
After hearing the Ld. Representatives of the parties, we are of the view that the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(E). Therefore, the matter is restored to the file of the Ld. CIT(E) with a direction to decide the appeal of the assessee on merits, after giving proper and adequate opportunity of hearing to the assessee.