KALASHREE TRUST,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1428/AHD/2025

AI Insights

Kalashree Trust filed an appeal against the order of the CIT(Exemption), Ahmedabad, which denied the registration of the trust under section 12A of the Income Tax Act, 1961, without a hearing. The trust had initially applied for registration in Form 10AB, which was rejected, and a provisional registration was also cancelled. The trust's subsequent application was deemed non-maintainable. The tribunal found that the CIT(Exemption) had not considered the details provided in the new application and had not given a hearing to the trust, leading to the decision to remand the case for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778736 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 14-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: RUSHIN PATEL
• Keywords: Condonation of delay; Bonafide belief; Principle of natural justice
• Section: 12A

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Kalashree Trust, 604, Mangal Murti Complex, Near Shiv Cinema, Ashram Road, Ahmedabad PAN: AAATK8388F (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee by: Shri Rushin Patel, A.R. Revenue by: Shri Rignesh Das, CIT-D.R. Date of hearing : 15-10-2025 Date of pronouncement : 16-10-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 22-10- 2024 passed by CIT(Exemption), Ahmedabad. 2. The grounds of appeal are as under:- “1. The ld. CIT(E) erred in law and on facts of the case, in denying registration to the assessee trust u/s 12A, without hearing the assessee. 2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise.” 3. The applicant/appellant filed application for registration of the trust in Form 10AB under Sub-clause (iii) of clause (ac) of sub-section 12A of Income Tax Act, 1961. The said application was rejected and provisional ITA No. 1428/Ahd/2025 Printed from counselvise.com I.T.A No. 1428/Ahd/2025 Kalashree Trust 2 registration was also cancelled by the CIT(E) vide order dated 22.10.2024. 4. Being aggrieved by the said order, the applicant/appellant filed the present appeal belatedly by 195 days for the reason set out in application for condonation of delay and the affidavit of the trustee. The applicant/appellant stated that on receipt of the order dated 22.10.2024 passed by the CIT(E), the applicant filed another application for registration on 18.12.2024 under bonafide belief that the applicant/appellant will submit the requisite documents in the proceedings for the new application filed with will be decided on merit. However the said new application was treated as non maintainable vide order dated 19.05.2025 by the CIT(E). Hence, there was delay appears to be genuine hence, condoned. 5. As regards to the merits of the case, the CIT(E) has not at all considered the details of the applicant/appellant which was filed during the fresh application 18.12.2024 in Form No.10AB and also not given opportunity of hearing to the applicant /Appellant, therefore, it will be appropriate to remand back this matter to the file of the CIT(E) for verifying the details filed by the applicant/appellant and decide/adjudicate the matter a fresh on merit and as per Income Tax Statute. Needless to say, the applicant be given opportunity of hearing by following principles of natural justice. Thus, the appeal of the applicant/appellant is partly allowed for statistical purpose. Printed from counselvise.com I.T.A No. 1428/Ahd/2025 Kalashree Trust 3 6. In result, appeal of the applicant/appellant is partly allowed for statistical purpose. Order pronounced in the open court on 16-10-2025 Sd/- Sd/- (Makarand V. Mahadeokar) (Suchitra Kamble) Accountant Member Judicial Member Ahmedabad : Dated 16/10/2025 आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "