SANKALIT GRAM VIKASH TRUST,SIHOR V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1600/AHD/2025

AI Insights

The case involves Sankalit Gram Vikash Trust appealing against the order of the CIT(Exemption), Ahmedabad, which had rejected their application for registration under section 12A(1)(ac)(vi) of the Income Tax Act, 1961. The primary contention was the alleged failure of the CIT(Exemption) to provide a sufficient and reasonable opportunity of hearing before rejecting the application. The Tribunal found that the CIT(Exemption) had not considered the details provided by the appellant in their application and previous correspondence, leading to the decision to remand the case for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779651 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 25 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: 21-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: MEHUL K PATEL
• Keywords: 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 Sankalit Gram Vikash Trust Building No. 49, Ramdevnagar, Near Dadani Vav, Sihor-364240 PAN: AABTS0271N (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee by: Shri Mehul K 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 27-06- 2025 passed by CIT(Exemption), Ahmedabad. 2. The grounds of appeal are as under:- “1. That on facts, and in CIT (Exemption) law, the learned has grievously erred in not granting sufficient and reasonable opportunity of hearing and in rejecting the application for registration u/s 12A(1)(ac)(vi) of the Act, vide ex-parte order. 2. That on facts and in law, the application made u/s 12A(1)(ac)(vi) of the Act ought to have been granted by learned CIT (Exemption) as prayed for. ITA No. 1600/Ahd/2025 Printed from counselvise.com I.T.A No. 1600/Ahd/2025 Sankalit Gram Vikash Trust 2 3. The appellant craves liberty to add, alter, amend any ground of appeal.” 3. The applicant/appellant filed application for registration of the trust in Form 10AB under Sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of Income Tax Act, 1961. The said application was rejected and provisional registration was also cancelled by the CIT(E) vide order dated 27.06.2025. 4. Being aggrieved by the said order, the applicant/appellant filed the present appeal. 5. From the submissions of both the Ld. AR and Ld. DR as well as from the records it appears that the CIT(E) has not at all considered the details of the applicant/appellant which was filed during the application in Form No.10AB as well as the reply dated 11.02.2025. Thus, the CIT(E) has 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. 1600/Ahd/2025 Sankalit Gram Vikash 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 "