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2026 Supreme(Online)(ITAT) 1625

INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
GURUDWARA SAHIB SHAHEED BABA DEEP SINGHJI TRUST SURAT – Appellant
Versus
THE CIT(EXEMPTION) AHMEDABAD – Respondent


IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 2415/Ahd/2025

P Gurudwara Sahib Shaheed Baba Deep Singhji Trust 119 Vishnu Nagar Society, Hazira road, Ichchhapore. Surat-394510 Gujarat AN: AAATG9663K (Appellant) V s ( CIT (Exemption), Ahmedabad Respondent)

Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri Alpesh Parmar, CIT-DR Date of hearing : 28-01-2026 Date of pronouncement : 29-01-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against exparte order dated 17.07.2025 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. The Grounds of Appeal raised by the assessee are as follows:

(1) That on facts, and in law, the learned CIT(Exemption) has grievously erred in not granting sufficient and reasonable opportunity of hearing and in rejecting the application for registration u/s 12A(1)(ac)(iii) of the Act, vide ex-parte order.

(2) That on facts and in law, the a

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