SAHAJANAND EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

The Ld. CIT-Exemption, Ahmedabad has erred in rejecting the application for registration of the trust u/s 12AB of the IT Act on the ground that appellant failed to respond the various notices. However, the fact is that the appellant trust could not respond the various

The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal.

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the I.T Act, 1961, since the assessee-trust remained non compliant and failed to submit any details/explanation and genuineness of the activities of the Trust.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

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 that the assessee-trust remained non compliant and failed to submit any substantial documents. 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.

Since we have remanded the issue to the Ld.CIT(E) in ITA No.2391/Ahd/2025 against rejecting of application u/s.12A(1)(ac)(iii) of the Act, we also set-aside the issue for approval of registration u/s.80G(5)(iii) of the Act in ITA No.2392/Ahd/2025 for fresh consideration.