ASIM UDAN TRUST,AHMEDABAD V. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2627/AHD/2025

AI Insights

The case involves the Asim Udan Trust appealing against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, which had rejected the trust's application for renewal of registration under section 12AB of the Income Tax Act, 1961. The rejection was based on the trust's failure to respond to notices and provide requisite details. The Tribunal noted the trust's claim of being engaged in charitable activities in a remote area, which led to non-compliance with the notices. The Tribunal decided to set aside the CIT(E)'s order and remand the case for a fresh decision, emphasizing the need for the trust to be given a fair opportunity to present its case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835163 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2025-2026
• Appeal Filed On: 26-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0012ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0012ाियक सद एवं अ पूणा\u001b गु!ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.2627/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : NA Asim Udan Trust A8 Silver Park Apartment Ellisbridge S.O. Near Suflam School Ellisbridge Ahmedabad – 380 006 बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AAGTA 1098 Q (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : None Revenue by : Shri Alpesh Parmar, CIT-DR सुनवाई की तारीख/Date of Hearing : 04/02/2026 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 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 30/10/2025. 2. At the time of hearing, none appeared on behalf of assessee nor any application for adjournment has been filed by the assessee even though the assessee was issued summons on 13/01/2026 (as per record) for hearing of Printed from counselvise.com ITA No.2627/Ahd/2025 Asim Udan Trust vs. CIT(E) 2 its appeal. We, therefore, proceed to decide the appeal on merits, after hearing the Ld.DR. 2. After hearing the ld.DR and looking to the facts and circumstances of the case, we find that the Ld. CIT(E) rejected the application of the assessee for renewal of registration u/s.12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) on account of failure of the assessee to respond to the notices issued by the Ld. CIT(E) and for non-furnishing the requisite details. We note that it has been pleaded by the assessee trust that the assessee has been doing the charitable activities in a remote area. That the notices issued by the Ld. CIT(E) escaped the attention of the trustees and, therefore, could not be complied with. That most of the data relating to the accounts and activities of the assesse trust was on record and there was no doubt about the charitable activities of the assessee. 3. In our view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(E). We, accordingly, set aside the impugned order of the ld. CIT(E) and the matter is restored to the file of the Ld. CIT(E) to consider the application of the assessee for renewal of registration on merits after giving adequate opportunity to the assessee to present its case. 4. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 09 /02/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/02/2026 Printed from counselvise.com ITA No.2627/Ahd/2025 Asim Udan Trust vs. CIT(E) 3 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad-380 015 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with file) : 4.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 4.2.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 9.2.26 7. Date on which the file goes to the Bench Clerk. : 9.2.26 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "