PADMAVATI CHERITABLE TRUST,HIMMATNAGAR V. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2634/AHD/2025

AI Insights

The case involves multiple appeals by various charitable trusts against the exparte orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their final registration under section 12AB of the Income Tax Act, 1961. The trusts had previously been granted provisional registration and had applied for final registration but were denied due to non-appearance at the hearings. The Tribunal, considering the principles of natural justice, decided to set aside the exparte orders and provide another opportunity for the trusts to be heard, subject to the payment of a cost of Rs. 5,000 by each trust.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833600 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2025-2026
• Appeal Filed On: 27-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: Appellant Respondent 2657/Ahd/2025 Shree Mahakali Charitable Trust Prantij, Unchha TA, Sabarkantha, Near Post Office, Himatnagar, Gujarat-383205 PAN:ABGTS7133P CIT(Exemption), Ahmedabad 2604/Ahd/2025 Vishwakarma Education and Welfare Trust 17- Siddharth Nagar Soeciety, Opp: Mahavirnagar Petrol Pump Satlasna Mehsana, Mehsana, Gujarat-384330 PAN:AACTV1406F CIT(Exemption), Ahmedabad 2628/Ahd/2025 Sabarkantha Kadva Patidar Mitra Mandal 9, Umiyanagar Bunglows Nr. Payalnagar, Naroda, Ahmedabad-382330 Gujarat PAN:AAHTS3433Q CIT(Exemption), Ahmedabad 2634/Ahd/2025 Padmavati Charitable Trust Jalaram Complex, Nr. ST Bus Stand, Himatnagar, Gujarat-380060 PAN:AABTP0690A CIT(Exemption), Ahmedabad 2645/Ahd/2025 Harsh Charitable Foundation C/o Harsh Hospital, Ground Floor, Nr. Mehta Petrol Pump, CIT(Exemption), Ahmedabad Printed from counselvise.com I.T.A Nos. 2657/Ahd/2025 and 5 ors. A.Y. 2025-26 Shree Mahakali Charitable Trust and Ors. vs. CIT(E) 2 Girdharnagar Railway Overbridge, Himatnagar, Gujarat-383001 PAN:AABTH3916R 2652/Ahd/2025 Hare Krushna Gau Shala Trust C-48, Madhvan Residency, Bypass Raod Modasa, Gujarat-383315 PAN:AACTH7961D CIT(Exemption), Ahmedabad Assessee Represented by: Adjournment Application filed Revenue Represented by: Shri R.P. Rastogi, CIT-DR Date of Hearing 05/02/2026 Date of Pronouncement 06/02/2026 आदेश/ORDER PER BENCH:- These appeals are filed by the respective Assessee Trusts as against separate exparte orders all dated 30.10.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying final registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Since single common issue is involved in these appeals, the same are disposed of by this common order for the sake of convenience. 2. Undisputedly all these Assessee Trusts are granted provisional registration, applied for final registration by filing Form 10AB and also granted two opportunities of hearing by Ld. CIT(E) as tabulated below: Printed from counselvise.com I.T.A Nos. 2657/Ahd/2025 and 5 ors. A.Y. 2025-26 Shree Mahakali Charitable Trust and Ors. vs. CIT(E) 3 ITA Nos. Provisional Registration granted on Valid up to Form 10AB for final registration filed on Hearing given on Exparte order by CIT(E) 2657/Ahd/2025 23/10/2023 31/03/2026 29/04/2025 10/07/2025 28/08/2025 30/10/2025 2604/Ahd/2025 14/10/2021 31/03/2026 03/05/2025 16/07/2025 03/09/2025 30/10/2025 2628/Ahd/2025 02/10/2021 31/03/2026 17/11/2025 26/06/2025 27/08/2025 30/10/2025 2634/Ahd/2025 28/05/2022 31/03/2026 28/04/2025 26/06/2025 27/08/2025 30/10/2025 2645/Ahd/2025 02/10/2021 31/03/2026 03/05/2025 16/07/2025 03/09/2025 30/10/2025 2652/Ahd/2025 09/10/2023 31/03/2026 10/03/2025 22/07/2025 19/09/2025 30/10/2025 3. When all these appeals are listed for hearing on 04-02-2026, none appeared on behalf of the Assessee Trusts. Hence the matter was passed over and called at the end of the hearing, again none appeared on behalf of the assessee Trusts, even by virtual mode. 3.1. Ld. CIT-DR Shri R.P. Rastogi informed that C.A. Shri Pankaj J. Patel seek for adjournment of the above appeals. There is neither request for adjournment nor appearance by any Authorized Representative. Therefore the above cases are adjourned to today i.e. 05-02-2026. There is a request letter for adjournment from Shri Pankaj J. Patel by email. On perusal of records, we do not find specific Letter of Authority in favour of Shri Pankaj J. Patel by any of the Assessee Trusts, therefore the request for adjournment is hereby rejected. 4. However this being exparte orders Ld. CIT-DR requested that the same may be set-aside to the file of Ld. CIT(E) to give one more Printed from counselvise.com I.T.A Nos. 2657/Ahd/2025 and 5 ors. A.Y. 2025-26 Shree Mahakali Charitable Trust and Ors. vs. CIT(E) 4 opportunity of hearing to the assessee Trusts by imposing necessary cost. 5. We have perused the materials available on record and found that the orders passed by the Ld. CIT(E) are all exparte orders after giving two opportunities of hearing to the assessee Trusts (as detailed in the table at Para 2 above). Further provisional registration was already granted to each Assessee Trusts and they approached the Ld. CIT(E) for final registration of the Trust. However exparte orders were passed for non-appearance. Therefore in the interest of Principle of Natural Justice, we deem it fit to set- aside the exparte orders passed by Ld. CIT(E) by imposing a cost of Rs.5,000/- payable by each assessee Trust to the Income Tax Department within two weeks of receipt of copy of this order. On production of cost payment challan, we direct Ld. CIT(E) to grant one more opportunity of hearing to each of the assessee Trust and pass order in accordance with the provisions of law. 6. In the result, the appeals filed by the Assessee Trusts are treated as allowed for statistical purposes. Order pronounced in the open court on 06-02-2026 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 06/02/2026 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue Printed from counselvise.com I.T.A Nos. 2657/Ahd/2025 and 5 ors. A.Y. 2025-26 Shree Mahakali Charitable Trust and Ors. vs. CIT(E) 5 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "