C L SHAH CHARITABLE TRUST,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

MA 126/AHD/2025

AI Insights

The case involves C.L. Shah Charitable Trust, which filed a miscellaneous application against the order of the Income Tax Appellate Tribunal dated 15/09/2025. The Trust contended that certain facts recorded in the Tribunal's order were incorrect. However, the Tribunal, led by Judicial Member Sanjay Garg and Accountant Member Annapurna Gupta, found that the facts were accurately taken from the CIT (Exemption)'s order and that there was no mistake in their previous decision to remand the case back to the CIT (E) for a fresh assessment. The application was dismissed, affirming the Tribunal's earlier decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831687 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 15-12-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMESHWAR P. MEENA
• Assessee Lawyers: RANGOLI GADA
• Keywords: Charitable institution

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0012ायपीठ “सी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD \u0016ी संजय गग\u001a, \u0012ाियक सद\u001b एवं अ पूण\u001a गु!ा, लेखा सद\u001b क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member MA No.126/Ahd/2025 ( in आयकर अपील सं /in ITA No.337/Ahd/2025) िनधा \u0013रण वष\u0013 /Assessment Year : NA C.L. Shah Charitable Trust A-1, Ganga Jamna Society Opp. Golden Silver Apt. Subhanpura Vadodara – 390 023 बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0017थायी लेखा सं./PAN: AAATC 5225 F (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Ms. Rangoli Gada, AR Revenue by : Shri Rameshwar P. Meena, Sr.DR सुनवाई की तारीख/Date of Hearing : 09/01/2026 घोषणा की तारीख /Date of Pronouncement: 20/01/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: In this miscellaneous application, it has been pleaded that the Tribunal in its order dated 15/09/2025 passed in ITA No.337/Ahd/2025 has recorded some facts which were factually incorrect. 2. We note that the Tribunal in Para 2.1 of its order has taken the facts as recorded in the impugned order of the CIT(E) and thereafter, has remanded the matter to the file of the CIT(E) for decision afresh. There is no mistake Printed from counselvise.com MA No.126/Ahd/2025 (in ITA No. 337/Ahd/2025) C.L. Shah Charitable Trust vs. CIT (E) Asst. Year : NA 2 apparent on record in the order of the Tribunal dated 15/09/2025. There is no merit in the miscellaneous application of the assessee and the same is, accordingly, dismissed. 3. In the result, the MA filed by the assessee is dismissed. Order pronounced in the Open Court on 20 /01/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 20/01/2026 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 5. िवभागीय &ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u0013 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) : 19.1.2026 2. Date on which the typed draft is placed before the Dictating Member. : 19.1.2026 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. : 20.1.26 7. Date on which the file goes to the Bench Clerk. : 20.1.26 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 "