VIDYA MANDIR SOCIETY SURAT,SURAT V. CIT(EXEMPTION), AHMEDABAD

ITA 91/AHD/2026

AI Insights

The case involves the Vidya Mandir Society Surat, a Trust running an educational institution, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad. The Commissioner had denied the Trust's application for registration under section 12AB of the Income Tax Act, 1961, following a provisional registration. The Trust had sought an adjournment during the hearing and failed to provide further details, leading to the rejection of their application. The Tribunal found that only one opportunity of hearing was provided before the rejection and thus set aside the impugned order, directing a re-hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836296 (ITAT-AHMEDABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 13-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Vidya Mandir Society Surat Z-F Wadia Womens College Campus, Opp. Mission Hospital, Athwagate, Surat, Gujarat-395001 PAN: AAATV1983F (Appellant) Vs The DCIT Cir-2, Exemption, Ahmedabad (Respondent) Assessee Represented: Ms. Himali Mistry, A.R. Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 11-02-2026 Date of pronouncement : 12-02-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against order dated 23.12.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Brief facts of the case is that the assessee is Trust running educational institution. The assessee was granted provisional ITA No: 91/Ahd/2026 Printed from counselvise.com I.T.A No. 91/Ahd/2026 Vidya Mandir Society Surat Vs. CIT(E) 2 registration on 01-12-2022 in Form 10AC up to the Asst. Years 2022-2026. The assessee filed regular registration in Form 10AB against which hearing was given on 07-10-2025. The assessee sought for adjournment vide letter dated 18-10-2025. Since assessee failed to furnish any further details, the application was rejected by Ld. CIT(E). 3. Ld. Counsel submitted that the Trust is ready to file all required details and documents before Ld. CIT(E) and produced copy of the same before us by way of Paper Book running to 730 pages. Considering that only one opportunity of hearing given by Ld. CIT(E) before rejection of the application, we hereby set aside the impugned order with a direction to Ld. CIT(E) to give one more opportunity of hearing to the assessee Trust for grant of registration. Needless to say, the assessee should make use of this final opportunity and present all necessary documents before Ld. CIT(E). 4. In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose. Order pronounced in the open court on 12-02-2026 Sd/- Sd/- DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT True Copy JUDICIAL MEMBER Ahmedabad : Dated 12/02/2026 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee Printed from counselvise.com I.T.A No. 91/Ahd/2026 Vidya Mandir Society Surat Vs. CIT(E) 3 2. Revenue 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 "