High Court of Gujarat

THE COMMISSIONER OF INCOME TAX (EXEMPTION)versusSHRI SHAKTI CHARITABLE TRUST, RAJKOT

Disposal: 43-DISMISSED FOR DEFAULT @ FH
Bench: A S SUPEHIAPRANAV TRIVEDI

Holding

The Court ordered the appellant to file the Memo of Appeal within one week, otherwise the appeal will be dismissed for non‑prosecution.

Summary

The Commissioner of Income Tax (Exemption) filed an appeal against Shri Shakti Charitable Trust, Rajkot. The High Court of Gujarat directed the appellant to submit a copy of the Memo of Appeal within one week. The Court warned that failure to do so would result in dismissal of the matter for non‑prosecution. No substantive factual or legal issues were discussed in the order. The order is procedural, emphasizing compliance with filing requirements.

Issues considered

Whether the appellant has complied with the procedural requirement of filing the Memo of Appeal

Subjects

tax appealprocedural defaultnon‑prosecutionincome tax exemptionHigh Court of Gujarat

Judgment

      C/TAXAP/1066/2024                                                     ORDER DATED: 19/02/2026




               IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                              R/TAX APPEAL NO. 1066 of 2024

==========================================================
               THE COMMISSIONER OF INCOME TAX (EXEMPTION)
                                  Versus
                  SHRI SHAKTI CHARITABLE TRUST, RAJKOT
==========================================================
Appearance:
MR AMAN MIR(10881) for the Appellant(s) No. 1
==========================================================

   CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
         and
         HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                                          Date : 19/02/2026
                         ORAL ORDER
  (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)


          One week time is granted to provide copy of Memo of

Appeal, failing which the matter shall stand dismissed for non-

prosecution, without reference to this Court.



                                                                                  (A. S. SUPEHIA, J)




                                                                              (PRANAV TRIVEDI,J)
SAJ GEORGE/DB/73




Original copy of this order has been signed by the Hon'ble Judges.
Digitally signed by: SAJ PULICKAL GEORGE(HC01069), PRIVATE SECRETARY, at High Court of Gujarat on 20/02/2026 11:15:33




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