GOBARDHAN VARANASI FOUNDATION-SPV,VARANASI vs. CIT EXEMPTION , LUCKNOW, DELHI

I.T.A. No. 113/Vns/2025 Assessment Year: NA 1

IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI BENCH ‘DB’, VARANASI BEFORE SHRI KUL BHARAT, VICE-PRESIDENT & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.113/Vns/2025 Assessment Year: NA I.T.A. No.114/Vns/2025 Assessment Year: NA

Gobardhan Varanasi Vs. CIT (Exemption), Lucknow Foundation-SPV, C R Building – ITO , Gau Ashray Kendra, Shahansapur, I P Estate, New Delhi-110002. Tehsil Raja Talab, Varanasi, Uttar Pradesh-221311. PAN: AAJCG4565G (Appellant) (Respondent)

Appellant by Shri Biren Shah, AR Revenue by Shri Koushlendra Tewari, CIT-DR

O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been filed by the assessee against the impugned appellate orders of learned Commissioner of Income Tax (Exemption), Lucknow [for short ‘ld. CIT(E)’] vide separate order, each dated 25.03.2025. For the sake of convenience, both the appeals are being disposed of through this consolidated order. The appellant assessee has raised the following grounds of appeal:

I.T.A. No. 113/Vns/2025 Assessment Year: NA 2

“1.1 The order passed u/s.12AB on 25.03.2025 by CIT(Exem), Lucknow rejecting the application for registration u/s 12AB is wholly illegal, unlawful and against the principles of natural justice. 1.2 On the facts and circumstances of the case Ld. CIT(E) has erred on facts and in law in rejecting the application for registration under section 12AB of the Act, despite the objects of the appellant being charitable in nature and the activities of the assessee being genuine. 1.3 On the facts and circumstances of the case Ld. CIT(E) has erred on facts and in law in rejecting the application for registration under section 12AB of the Act, arbitrarily rejecting the explanation and evidences brought on record by the appellant. 1.4 That the in the facts and circumstances of the ld. CIT(Exem), ought not to have considered that the appellant filed submission and documents & there was not violation of the provisions of sec.11 in view of trust objects which are mentioned in MOA. 1.5 The Ld. CIT(Exem), has grievously erred in law and or on facts in not appreciating that the appellant trust was not carrying on any activity outside India and as such, in substance, there was no violation of the condition provided u/s 11 of the Act. 1.6 That the in the facts and circumstances of the ld. CIT(Exem), ought not to have rejected the application for registration by ignoring the actual activities carried on by the trust.”

Grounds of ITA No. 114/Vns/2025 1.1 The order passed u/s.80G(5) on 25.03.2025 by CIT(Exem), Lucknow rejecting the application for registration u/s 12AB is wholly illegal, unlawful and against the principles of natural justice. 1.2 On the facts and circumstances of the case Ld. CIT(E) has erred on facts and in law in rejecting the application for registration under section 80G(5) of the Act, despite the objects of the appellant being charitable in nature and the activities of the assessee being genuine. 1.3 On the facts and circumstances of the case Ld. CIT(E) has erred on facts and in law in rejecting the application for registration under section 12AB of the Act, arbitrarily rejecting the explanation and evidences brought on record by the appellant.. 1.4 That the in the facts and circumstances of the ld. CIT(Exem), ought not to have considered that the appellant filed submission and documents &

I.T.A. No. 113/Vns/2025 Assessment Year: NA 3

there was not violation of the provisions of sec.11 in view of trust objects which are mentioned in MOA. 1.5 The Id. CIT(Exem), has grievously erred in law and or on facts in not appreciating that the appellant trust was not carrying on any activity outside India and as such, in substance, there was no violation of the condition provided u/s 11 of the Act. 1.6 That the in the facts and circumstances of the ld. CIT(Exem), ought not to have rejected the application for registration by ignoring the actual activities carried on by the trust.

(B) In this case, the ld. CIT(E) rejected the applications of the appellant assessee for registration under section 12AB and 80G(5) of the Income Tax Act, 1961 (the Act) vide impugned separate orders each dated 25.03.2025. The present appeals have been filed by the assessee against the aforesaid impugned appellate orders of the learned CIT(E).

(C) At the time of hearing, learned Authorized Representative for the assessee submitted that the assessee did not get reasonable opportunity before the learned CIT(E). Therefore, he submitted that learned CIT(E) should be directed to pass fresh orders regarding the assessee’s applications under section 12AB and under section 80G(5) of the Act, in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative expressed no objection to this. In view of the foregoing, after hearing both sides and after due consideration of materials on record, the impugned orders of learned CIT(E) are set-aside and the issues in dispute regarding registration of the assessee under section 12AB and under section 80G(5) of the Act are restored back to the file of learned CIT(E) with the direction to pass denovo orders, on the assessee’s applications under section 12AB and under section 805G(5) of the Act in accordance with law, after providing reasonable opportunity to the assessee.

I.T.A. No. 113/Vns/2025 Assessment Year: NA 4

(D) All the grounds of appeal in both the appeals are treated as disposed off in accordance with the aforesaid directions. For statistical purposes, the appeals are partly allowed.

(Order was pronounced in the open court on 09/07/2026)

Sd/- Sd/- (KUL BHARAT) (ANADEE NATH MISSHRA Vice-President Accountant Member Date: 09/07/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)

Senior Private Secretary Income Tax Appellate Tribunal Lucknow