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Section 69A13 Section 1479 Section 1489 Addition to Income9 Section 12A(1)(ac)7 Section 143(3)6 Section 1446 Section 142(1)5 Penalty

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

ITA 50/RJT/2025[NA]Status: DisposedITAT Rajkot30 Jun 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.50/Rjt/2025 (निर्धारण वर्ष / Assessment Year: N.A.) Shia Immami Ismalia Girls Academy, Vs. Bhaveshwar Nagar, Bhuj, Kutch, Gujarat-370001 Commissioner Of Income Tax (Exemption), Ahmedabad स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts3142F (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri R. B. Shah, Ar : Shri Sanjay Punglia, Cit Dr : 02/06/2025 : 30/06/2025 आदेश / Order Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad Vide Order Dated 04.09.2024, Wherein Ld. Commissioner Of Income Tax (Exemption) Rejected The Application Filed By The Assessee In Form No. 10Ab Under Section 12A(1)(Ac)(Ii) Of The Act Holding That The Application Filed By The Assessee Under Section 12A(1)(Ac)(Ii) Of The Act In Form No. 10Ab Is Prima Facie Not Maintainable. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. That The Learned Cit (Exemption) Has Erred Both On Facts & In Law In Not Granting Registration To The Appellant Trust On The Mere Ground That In The Application Made In Form No. 10Ab Of The Income Tax Rules, Section 12A(1)(Ac)(Ii) Of The Income Tax Act Had Inadvertently Been Typed On Account Of Typographical Error Instead Of Section 12A(1)(Ac)(Iii) Of The Act. 2. The Appellant Craves Leave To Add, Alter & Amend Or Delete Any Of The Grounds Of Appeal Before Or At The Time Of Hearing.”

Section 12ASection 12A(1)(ac)

condone the delay of 53 days and admit the appeal of the assessee for hearing. 6. We note that Ld. CIT(E), on merit rejected the assessee's application observing as follows: “The applicant has filed an application for registration under section 12A(1)(ac)(ii) of the I.T Act in Form no. 10AB electronically and as per data available

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

BABU BHURA VARCHAND,BHUJ vs. THE INCOME TAX OFFICER, BHUJ-1, BHUJ

MATEL HARDWARE,RAJKOT vs. INCOME TAX OFFICER, ITO WD 3(1)(1), RAJKOT

SHRI RAMA MEPA ODEDARA,PORBANDAR vs. THE INCOME TAX OFFICER, WARD-2(4),, PORBANDAR

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

SHRI PRAKASH J. BAGDAI,RAJKOT vs. THE ITO-WD-16(1)(1), MUMBAI, PRESENT JURISDICTION WITH ITO-WARD-1 (2)(4), RAJKOT

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2(1) (2) , RAJKOT

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT, RAJKOT

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2(1) (2) RAJKOT, RAJKOT