"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Mahavirswami Jain Derasar Trust Zaveri Pole, Zaveriwad, Ahmedabad, Gujarat - 380002 PAN: AAATM7572K (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee by: Shri Dhrunal Bhatt, A.R. Revenue by: Shri Rignesh Das, CIT-D.R. Date of hearing : 20-11-2025 Date of pronouncement : 21-11-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER This appeal is filed by the assessee against the rejection of application for approval u/s. 12A(1)(ac)(ii) of the Income Tax, 1961 [in short “the Act”] vide order dated 17/07/2025, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. The following grounds have been taken in this appeal: - ITA No. 1610/Ahd/2025 Assessment Year : NA Printed from counselvise.com I.T.A No. 1610/Ahd/2025 A.Y. NA Mahavirswami Jain Derasar Trust vs. CIT (Exemption) 2 1. In law and in the facts and circumstances of the appellant’s case, CIT Exemption has erred in dismissing the appeal for non-prosecution and thereby rejecting application seeking approval u/s 12A/80G without appreciating facts and law of the case properly. 2. The appellant craves to leave, add, modify and/or withdraw any grounds of appeal either before or during the course of the hearing. 3. Shri Dhrunal Bhat, the ld. counsel for the assessee submitted that the assessee had made an application for registration u/s. 12A(ac)(ii) of the Act by filing Form No. 10AB. The Ld. CIT(E) had noticed that the assessee did not enclose the documents enlisted in Rule 17A(2) along with the application. The Ld. CIT(E) had allowed opportunities to the assessee to furnish the details vide notice dated 08.04.2025 and 28.05.2025. However, there was no compliance to the notices. Therefore, the application of the assessee was rejected by the Ld. CIT(E). The Ld.AR explained that non-compliance before the Ld. CIT(E) was due to the fault of the consultant. He submitted that the assessee is engaged in charitable activities and, therefore, another opportunity may be allowed to furnish the documents as required by setting aside the matter to the file of the Ld. CIT(E). 4. Per Contra Shri Rignesh Das, Ld. CIT. DR submitted that he has no objection if the matter is set-aside to the file of the Ld. CIT(E) for allowing another opportunity to the assessee. 5. We have carefully considered the submissions of the assessee. We do not find any reasonable explanation for non-compliance before the Ld. CIT(E). In fact, the assessee was not careful and vigilant enough while filing the application in Form No. 10AB of the Act, as the documents enlisted in Rule 17A(2) were not attached along with the application. Thereafter, no compliance was made to the notices of the Ld. CIT(E) and the details and documents as required were not furnished. The assessee can’t escape by placing the blame for non-compliance on Printed from counselvise.com I.T.A No. 1610/Ahd/2025 A.Y. NA Mahavirswami Jain Derasar Trust vs. CIT (Exemption) 3 the counsel. We therefore, deem it proper to impose a cost of Rs.5,000/- on the assessee, which should be deposited in “Prime Minister’s National Relief Fund” within a period of 15 days from the receipt of this order. Subject to the payment of cost, the Ld. CIT(E) is directed to allow one more opportunity to the assessee to furnish the details and documents as required and thereafter, re- adjudicate the application of the assessee. The assessee is also directed to comply before the Ld. CIT(E) and produce the document and clarification as required by him. 6. In the result, the appeal of the assessee is allowed for statistical purpose. This order is pronounced in the Open Court on 21/11/2025. Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 21/11/2025 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 "