SAMAY CHARITABLE TRUST,SURAT V. CIT (EXEMPTION), AHMEDABAD

ITA 1168/SRT/2025

AI Insights

The case involves Samay Charitable Trust appealing against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, which had rejected their application for registration in Form No. 10AB. The rejection was based on the incorrect assertion that the Trust commenced its activities on 28.10.2024, whereas the Trust argued that they actually started on 01.12.2024. The Tribunal found that the CIT (Exemption) had issued an ex-parte order and that there was a need to verify the actual date of commencement of activities before making a final decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831354 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 04-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: S.K. KABRA
• Keywords: Set aside; Opportunity of being heard; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1168/SRT/2025 (Assessment Year: - ) Samay Charitable Trust, Plot No. 50, UNN Nagar Society, UNN, Surat-394210 [PAN : ABHTS 4836 J] Vs. CIT (Exemption), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri S.K. Kabra, AR Respondent by: Shri Mukesh Jain, CIT-DR Date of Hearing 19.01.2026 Date of Pronouncement 19.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (‘Ld. CIT (E)’ in short), vide order dated 29.09.2025, rejecting the application filed by the assessee u/s 12A(1)(ac)(iii) of the Act in Form No. 10AB. 2. At the time of hearing before us, the Ld. AR submitted that the Ld. CIT(E) has wrongly rejected the application of the assessee by observing that the assessee had commenced its activities on 28.10.2024. It was submitted that, in fact, the assessee had actually commenced its activities on 01.12.2024 and not on the date mentioned by the Ld. CIT(E). 3. The Ld. DR, on the other hand, supported the order of the Ld. CIT(E) and submitted that the registration was rightly refused on the ground that the application in Form No. 10AB was not filed within the time prescribed under the provisions of the Act, and therefore the same was rejected. Printed from counselvise.com ITA No. 1168/SRT/2025 Samay Charitable Trust Vs. CIT(E) Asst. Year : - - 2– 4. We have heard the contentions of both the parties and perused the material available on record. Considering the facts and circumstances of the case, and also taking note of the fact that the impugned order passed by the Ld. CIT(E) is an ex-parte order, we are of the considered view that the delay in filing Form No. 10AB before the Ld. CIT(E) deserves to be condoned. Accordingly, we set aside the impugned order and restore the issue to the file of the Ld. CIT(E) with a direction to verify whether the assessee actually commenced its activities on 01.12.2024 and thereafter pass a fresh order in accordance with law after providing due opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Heard, dictated and pronounced in the open Court today on 19.01.2026 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 19/01/2026 btk आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(A)- 5. िवभागीय Ůितिनिध , अिधकरण अपीलीय आयकर , /DR,ITAT, Surat, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण Printed from counselvise.com "