SHRI SWAMINARAYAN SIDDHANT SAJIVAN MANDAL GAVADA,VIJAPUR V. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2508/AHD/2025

AI Insights

The case involves Shri Swaminarayan Siddhant Sajivan Mandal Gavada, a trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, who had rejected the trust's application for registration under section 12AB of the Income Tax Act. The primary contention was the alleged failure of the Commissioner to provide a reasonable opportunity of being heard and the rejection of the application due to non-compliance in submitting necessary documentary evidence regarding the trust's genuineness and activities. The tribunal found merit in the assessee's arguments and remanded the case for a fresh evaluation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838859 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 16-12-2025
• Laws Referred To: Section 12AB of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P RASTOGI
• Assessee Lawyers: H V DOSHI
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.2508/Ahd/2025 (Assessment Year: N.A) Shri Swaminarayan Siddhant Sajivan Mandal Gavada, At Antavas, Gavada, Vijapur-384120. [PAN :AALTS0614 B] Vs. The Commissioner of Income Tax(Exemption), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri H V Doshi, AR Respondent by: Shri R P Rastogi, CIT. DR Date of Hearing 18.02.2026 Date of Pronouncement 19.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 29.10.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A. 2. The assessee has raised the following grounds of appeal: 1. On the facts and in circumstances of the case and well as law on the subject, the learned Commissioner of Income Tax(Exemption) has erred in rejecting application for registration u/s.12AB of the Act. 2. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has not provided reasonable opportunity of being heard as provided under Second Proviso to Section 12AB(1)(b)(ii)(B) of the Act. Printed from counselvise.com ITA No. 2508/Ahd/2025 Asst. Year : N.A - 2– 3. The Appellant craves to add, alter or delete any grounds either before or course of hearing of the appeal. 3. The facts of the case are that the assessee is a Trust and filed application in Form No.10AB for registration u/s.12A of the Act. The Ld. CIT(E) rejected the application, since the assessee trust remains un- complied and failed to submit documentary evidences regarding genuineness and activities of the trust under proviso to section 12AB (1)(b)(ii) of the Act. 4. Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal. 5. At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the application of the assessee on the ground that the assessee-trust failed to produce substantial documents before the Ld.CIT(E). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee. The assessee shall comply with the notices issued by the authorities without seeking any unnecessary adjournments. Printed from counselvise.com ITA No. 2508/Ahd/2025 Asst. Year : N.A - 3– 6. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 19.02.2026. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Copy) (True Copy) Ahmedabad; Dated 19.02.2026 MV 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, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "