SHREE MADHAV SMRUTI TRUST,KILLA PARDI vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

The brief background of the case is that the assessee is an old trust engaged in public welfare activities. The assessee was earlier granted approval u/s 80G(5) by the Income-tax Department vide order dated 31.12.2021 for the period from AY 2022-23 to AY 2026-27, a copy of order placed in the case file. Thereafter, the assessee filed an application before the Ld. CIT(E) seeking renewal of approval u/s 80G(5). However, vide impugned order dated 09.03.2026, the Ld. CIT(E) rejected assessee's application. Aggrieved, the assessee is in appeal before us.

For ready reference, the impugned order passed by Ld. CIT(E) is scanned and reproduced below:

Ld. AR for the assessee referred the above-reproduced order and submitted that the Ld. CIT(E) rejected assessee’s application for renewal of approval u/s 80G(5) on the ground that the assessee did not possess registration u/s 12A/12AB, which is a mandatory pre-condition for grant of approval u/s 80G(5). However, subsequent to passing of impugned order dated 09.03.2026, the assessee has been granted registration u/s 12A/12AB by the office of the Ld. CIT(E) vide order dated 10.04.2026. A copy of the order was placed before Bench; first page of same is scanned and reproduced below for an immediate reference:

Accordingly, the Ld. AR made a limited prayer that the present matter be restored to the file of the Ld. CIT(E) for a fresh adjudication in the light of subsequent grant of registration u/s 12A/12AB. Ld. DR for revenue did not raise any objection against the submission and prayer of Ld. AR for assessee. Faced with above situation, we are inclined to remand this matter to the file of Ld. CIT(E) for a fresh adjudication in the light of the registration granted u/s 12A/12AB and after examining the fulfilment of other statutory conditions, if any, in accordance with law.

Resultantly, this appeal is allowed for statistical purposes.