SHRI SWAMINARAYAN DINDAYAL SEVA TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

ITA 429/SRT/2025Status: DisposedITAT Surat10 August 2026AY 2021-224 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the AO's and CIT(A)'s treatment was not justified as the trust was already registered since 1990 and its earlier registration was not cancelled but was a matter of renewal. Therefore, the rejection of the application for renewal was not justified.

What were the facts?

The assessee, a trust, claimed exemption under Section 11. The Assessing Officer denied this exemption for AY 2021-22, treating the assessee as an AOP/BOI, because the trust's application for new registration under Section 12AA was rejected and the new registration obtained was for subsequent assessment years. The CIT(A) upheld the AO's order.

What were the issues?

Whether the denial of Section 11 benefits to a trust due to issues with its Section 12AA registration renewal is justified, especially when the trust had prior registration.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANIShri Swaminarayan Dindayal Seva

For Appellant: Ms. Chaitali Shah, CA
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 16.06.2026Pronounced: 10.08.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “CIT(A)”], Delhi dated 07.03.2025 for the Assessment Year (in short “AY”) 2021-22. 2. The assessee has raised the following grounds of appeal:

“1. The learned CIT(A) has erred in law and on facts of the case in making addition of Rs.1,17,05,350/- by denying benefits of section 11 on the ground of alleged non- registration of the assessee Trust for A.Y.2021-22. 2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise.”

3.

The assessee is a trust and file

The order continues below.

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