HAZRAT GEBANSAH PIR DARGAH SHARIF,RAJKOT vs. ITO (EXEMPTION), WARD-1, RAJKOT, RAJKOT

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member

आयकर अपील सं./ITA No. 669/RJT/2024 [ �नधा�रण वष�/Assessment Year: 2017-18 ] Hazrat Gebansah Pir Dargah Sharif CPC / The Income-tax Office Junction Plot, Nr. Kothi Compound, (Exemption), Ward-1, Rajkot Vs. Rajkot- 360001 Aayakar Bhavan, Race-Course Ring Gujarat Road, Rajkot-360001 Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATH1074P (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Ganesh Iyer, Ld. Sr. DR Date of Hearing : 07/07/2026 Date of Pronouncement : 10/07/2026

:: ORDER :: Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2017-18, is directed against the order under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Commissioner of Income Tax(Appeal) [in short ‘Ld.CIT(A)’], dated 26.06.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(1) of the Act, dated 29.03.2019. 02. Brief facts of the case are that the assessee is a public charitable trust registered under Section 12A(a) of the Income-tax Act, 1961. For the Assessment

ITA No. 669/RJT/2024 Hazrat Gebansha Pir Dargah Sharif Year 2017–18, it filed its return of income declaring Nil total income after claiming exemption of Rs.14,37,744 under Section 11 of the Act. The assessee also claimed accumulation of income amounting to Rs.5,73,998 under Sections 11(2) read with 11(5) of the Act in respect of income not applied during the year but accumulated for application towards the objects of the trust. While processing the return under Section 143(1) of the Act, the CPC denied the benefit of accumulation under Sections 11(2) and 11(5) amounting to Rs.5,73,998 on the ground that the return of income had been filed belatedly. Consequently, the total income of the assessee was assessed at Rs.5,73,998. 03. Aggrieved by the action of the CPC, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals). The CIT(A) upheld the adjustment made by the CPC, observing that the assessee had not obtained any condonation of delay for filing the belated return from the competent authority. Accordingly, the appeal was dismissed. 04. Being dissatisfied with the order of the Ld. CIT(A), the assessee preferred the present appeal before the Income Tax Appellate Tribunal. At the time of hearing, the Ld. AR submitted that the impugned order was bad in law and liable to be set aside. It was argued that Form No. 10 could be filed belatedly and that the requirement regarding its filing was directory and not mandatory. Reliance was placed upon various judicial precedents in support of the contention. 05. On the other hand the Ld. DR relied on the orders of the lower authorities. 06. We, after considering the rival submissions of the parties and examining the material available on record, we observed that issues relating to the filing of the return, filing of the prescribed form, and the assessee’s entitlement to exemption required proper verification. Since the relevant facts and records were not available before the us, it considered it appropriate, in the interest of justice and fair play, to

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ITA No. 669/RJT/2024 Hazrat Gebansha Pir Dargah Sharif restore the matter to the file of the jurisdictional Assessing Officer. The Assessing Officer is directed to re-examine the issue after providing the assessee with a reasonable opportunity of being heard and to pass a fresh order in accordance with law after considering all submissions and evidence produced by the assessee. If, upon such examination, the assessee is found eligible, the claim for exemption shall be allowed in accordance with law.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 10/07/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, Rajkot 6. Guard File By order //True Copy// Sr. Private Secretary ITAT, Rajkot

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