OMKAR CHERITABALE TRUST BHAVNAGAR,BHAVNAGAR V. THE CIT (EXEMPTION), AHMEDABAD

ITA 2094/AHD/2025

AI Insights

The case involves multiple appeals by various charitable trusts against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which had dismissed their applications for renewal of registration under section 12A of the Income Tax Act, 1961. The trusts argued that they had not received adequate opportunity to respond to the CIT(E)'s requests for additional information due to a busy schedule and oversight during the period of tax return filings and Diwali holidays. The Tribunal found that the CIT(E) had not provided sufficient opportunity for the trusts to comply with the requirements and thus set aside the CIT(E)'s orders, restoring the matter for reconsideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790739 (ITAT-AHMEDABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 06-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. P. RASTOGI
• Keywords: Set aside; Charitable institution
• Section: 12A; 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Sl. No(s) आयकर अपील सं/ ITA No(s) िनधा \u0010रण वष\u0010/ Assess- ment Year(s) Appeal(s) by : अपीलाथ# / $%थ# / Appellant बनाम/vs. Respondent 1. 2094/Ahd/2025 -NA- Omkar Cheritable Trust, C/o.Dr.Ghanshya Himatbhai Mangukiya Plot No.27, Street No.2, Shiv Om Nagar, RTO Road Bhavnagar – 364 001 PAN: AAATO 2511 L The CIT (Exemption) Anandnagar- Prahladnagar Road Ahmedabad – 380 015 (Revenue) 2. 2095/Ahd/2025 -NA- Narmani Foundation Bhavnagar Plot No.2272/B Ankur Society-2 Hilldrive Bhavnagar-364 002 PAN: AABTN 5003 B Revenue 3. 2096/Ahd/2025 -NA- Madhav Sharti Charitable Trust Adharsh Complex Basement, Jail Road Bhavnagar – 364 130 PAN: AAFTM 4794 C Revenue 4. 2097/Ahd/2025 -NA- Parmarth Foundation Bhavnagar Plot No.840, Ashray Daymand Chock Bhavnagar – 364 001 PAN: AADTP 5534 F Revenue Printed from counselvise.com ITA Nos.2094/Ahd/2025 & 8 Others Omkar Cheritable Trust Bhavnagar vs. CIT(E) & Ors. 2 5. 2098/Ahd/2025 -NA- Bhavnagar Gurjar Kshatriya Kadiya Gnati Mandal 831 B, Shyam Satsang Hall Opp. Tilaknagar Housing Society Tilaknagar Bhavnagar – 364 002 PAN: AAATB 1995 P The CIT (Exemption) Ahmedabad-380 015 6. 2099/Ahd/2025 -NA- Rogi Kalyan Samiti Datha C/o. CHC-Datha At Datha, Bhavnagar – 364 140 PAN: AABTR 6617 H Revenue 7. 2100/Ahd/2025 -NA- Abhayam Educational and Charitable Trust Plot No.COM/33/A2 Akshardham-3 Opp. Shaktimata Temple Kalidabid Bhavnagar-364 002 PAN: AAITA 4301 N Revenue 8. 2101/Ahd/2025 -NA- Shri Karadiya Rajput Kamdhenu Seva Trust At Usarao Ta.Sihor Bhavnagar – 364 240 PAN: AAVTS 5537 M Revenue 9. 2187/Ahd/2025 -NA- Shri Karadiya Rajput Kamdhenu Seva Trust At Usarao Ta.Sihor Bhavnagar – 364 240 PAN: AAVTS 5537 M Revenue Assessees by : Shri Manoj Kumar P. Gohil, AR Revenue by : Shri R.P. Rastogi, CIT-DR सुनवाई की तारीख/Date of Hearing : 04/12/2025 घोषणा की तारीख /Date of Pronouncement: 05/12/2025 Printed from counselvise.com ITA Nos.2094/Ahd/2025 & 8 Others Omkar Cheritable Trust Bhavnagar vs. CIT(E) & Ors. 3 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the different assessees against the separate orders of the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “ CIT(E)] dated 29/10/2025 (in 8 appeals) and dated 30/10/2025 (in one appeal, i.e. ITA 2187/Ahd/2025). Since common facts and issues are involved in all these appeals, these were heard together and are being disposed of by a consolidated order. Assessee’s appeal in ITA No.2094/Ahd/2025 is taken as a lead case for the purpose of narration of facts. ITA No.2094/Ahd/2025:- 2. The brief facts of the case are that the assessee-trust is already registered u/s.12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and the said registration is valid from Assessment Year (AY) 2022- 23 to AY 2026-27. It has been submitted that as per the provisions of the Income Tax Act, the assessee-trust has to apply for renewal of registration u/s.12A of the Act before the expiry of the six months of the assessment year upto which the registration is valid. As the assessee-trust registration is valid upto AY 2026-27, the assessee-trust had to file the renewal application on or before 30/09/2025. Accordingly, the assessee-trust filed renewal application under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A of the Act in the prescribed Form 10AB of the Act. The assessee-trust also attached the requisite documents, e.g. trust-deed, trust-registration certificate, approval order u/s.12A of the Act, Audit Report upto 31/03/2024, etc.. However, the Printed from counselvise.com ITA Nos.2094/Ahd/2025 & 8 Others Omkar Cheritable Trust Bhavnagar vs. CIT(E) & Ors. 4 Ld. CIT(E) issued notices dated 26/09/2025 and 14/10/2025 calling for further details/documents from the assessee-trust. However, since there was no response from the assessee-trust, the Ld. CIT(E) dismissed the assessee’s appeal for want of requisite details. 3. Being aggrieved by the said order of the Ld. CIT(E), the assessee-trust has come in appeal before us. 4. The Ld. AR of the assessee has submitted that in the month of September, the personal return filing due date was 15/09/2025 and the due date for filing the Tax Audit Report was 30/10/2025 and there were Diwali holidays also. He has submitted that due to rush of work, he could not access the email of the assessee-trust and, therefore, could not notice the email of the Ld.CIT(E) calling for the requisite further details and, therefore, the directions of the Ld. CIT(E) could not be complied with. He has submitted that thereafter, the Ld. CIT(E) without providing further opportunity to the assessee, dismissed the appeal of the assessee for renewal of registration u/s.12A of the Act. The Ld. AR has submitted that the assessee-trust has a fair case on merits and that they were ready with the requisite documents and further requested that the matter may be restored to the file of Ld. CIT(E) for reconsideration of renewal application of the assessee so as to ensure continuity of the registration of the assessee-trust. 5. The Ld.DR, however, has relied upon the findings of the Ld. CIT(E). 6. We note that the Ld. CIT(E) has not given proper and adequate opportunity to the assessee to present its case. The Ld. AR of the assessee has Printed from counselvise.com ITA Nos.2094/Ahd/2025 & 8 Others Omkar Cheritable Trust Bhavnagar vs. CIT(E) & Ors. 5 explained the reasons for non-compliance of the directions of the Ld. CIT(E) as he was pre-occupied with income tax filing and audit report, etc. during the months of September-October 2025. 6.1. Under the circumstances, In our view, the interests of justice will be well-served if the assessee-trust be given an opportunity to present its case before the Ld. CIT(E). Accordingly, the impugned order of the Ld. CIT(E) is hereby set aside and the matter is restored to the file of the Ld. CIT(E) for a decision afresh on the application of the assessee. Needless to say, the Ld. CIT(E) will provide proper and adequate opportunity to the assessee to present its case and the assessee will also furnish promptly all the details/information as may be called for by the Ld. CIT(E). The Ld. CIT(E), thereafter, will decide the application of the assessee in accordance with law. ITA Nos.2095 to 2101/Ahd/2025 & ITA No.2187/Ahd/2025:- 7. It is pertinent to mention here that the ITA No.2187/Ahd/2025 is relating to application of the assessee-trust for renewal of approval under clause (ii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961, whereas the other appeals are relating to renewal of registration u/s.12A of the Act. Since the facts and issues involved in all the captioned appeals are identical and even the same Accountant/AR represents in all the cases, therefore, our finding given above mutatis mutandis apply to all the appeals. 8. In view of our above findings given above, the impugned orders of the CIT(E) in all the captioned appeals are hereby set aside and the matter is Printed from counselvise.com ITA Nos.2094/Ahd/2025 & 8 Others Omkar Cheritable Trust Bhavnagar vs. CIT(E) & Ors. 6 restored to the file of the Ld. CIT(E) For decision afresh in line with the directions as given above in ITA No.2094/Ahd/2025. 9. In the result, all the appeals of the different assessees are treated as allowed for statistical purposes. Order pronounced in the Open Court on 05 /12/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 05/12/2025 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\u0010 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 the file)) : 4.12. 2025 2. Date on which the typed draft is placed before the Dictating Member. : 4.12. 2025/5.12.25 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. : 05.12.25 7. Date on which the file goes to the Bench Clerk. : 05.12.25 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 "