VISHV KALYANARTH MANUSHREE CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION)AHMEDABAD, AHMEDABAD

ITA 584/SRT/2026Status: DisposedITAT Surat28 July 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(E) for fresh adjudication after the outcome of the pending 12A/12AB registration application. The CIT(E) was also directed to examine other statutory conditions.

What were the facts?

The assessee, a charitable trust, had its application for renewal of approval under Section 80G(5) rejected by the CIT(E) for not possessing 12A/12AB registration. Subsequently, the assessee applied for 12A/12AB registration, which was pending.

What were the issues?

Whether the renewal of 80G approval can be granted when the 12A/12AB registration is pending. The need for fresh adjudication after the pending registration is decided.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Suresh K. Kabra, CA
For Respondent: Shri Aashsih Pophare, CIT-DR

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order bearing DIN: ITBA/EXM/F/EXM45/2025- 26/1087003832(1) dated 08.03.2026 passed by learned Commissioner of Income-Tax (Exemption), Ahmedabad [“Ld. CIT(E)”] by which the assessee’s application for renewal of approval u/s 80G(5) of Income-tax Act, 1961 has been rejected, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

2.

The brief background of the case is that the assessee is an old trust engaged in public welfare activities. The assessee

The order continues below.

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