GYAN MANDAL LAXMIPURA,SABARKANTHA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 2619/AHD/2025

AI Insights

The case involves Gyan Mandal Laxmipura, a charitable trust, appealing against the decision of the CIT (Exemption), Ahmedabad, which dismissed their application for renewal of registration under section 12AB of the Income Tax Act, 1961. The dismissal was due to the trust's failure to respond to notices and furnish required details. The trust argued that the notices were not attended to due to their remote location, and they had a history of compliance and renewal of registration. The Tribunal found merit in the trust's argument and decided to give them another opportunity to present their case before the CIT (E).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835164 (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: misc
• Appeal Filed On: 26-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: S.N. DIVATIA; SAMIR VORA
• Keywords: Set aside; Charitable institution

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0011ाियक 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.2619/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : NA Gyan Mandal Laxmipura At Post Laxmipura Khedbrahma Sabarkantha – 383 315 (Gujarat) बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AAATG 0663 R (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Shri S.N. Divatia, AR & Shri Samir Vora, AR 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 outset, the Ld. Counsel for the assessee has brought our attention to the impugned order of the Ld. CIT(E) to submit that the application of the assessee for renewal of registration u/s.12AB of the Income Printed from counselvise.com ITA No.2619/Ahd/2025 Gyan Mandal Laxmipura vs. CIT(E) 2 Tax Act, 1961 (hereinafter referred to as “the Act”) was dismissed by the Ld. CIT(E) 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. The Ld. Counsel for the assessee has submitted that the assessee is 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 the assessee-trust is an old charitable trust which has been granted registration and renewal of registration from time to time and there was no doubt about the charitable activities of the assessee. He, therefore, has submitted that the assessee may be given an opportunity to present its case before the Ld. CIT(E). 3. Considering the aforesaid submissions, 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 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.2619/Ahd/2025 Gyan Mandal Laxmipura 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) : 4.1.2026 2. Date on which the typed draft is placed before the Dictating Member. : 4.1.2026 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. : 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 "