AKSHAT FOUNDATION,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

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ITA 105/RJT/2025Status: DisposedITAT Rajkot07 July 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection was not on merits but due to non-compliance with notices. It granted one more opportunity to the assessee to furnish all documents and explanations.

What were the facts?

The assessee's application for approval under Section 80G(5) was rejected by the CIT(Exemption) for failing to furnish requisite details and documentary evidence. The appeal was filed with a delay of 74 days, which was condoned.

What were the issues?

Whether the rejection of 80G(5) approval solely on the ground of non-compliance with notices, without considering the merits, is justified. Whether the assessee should be granted another opportunity to comply.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

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. 105/RJT/2025 [ �नधा�रण वष�/Assessment Year: - ] Akshat Foundation CIT(Exemption) Jalaram 2 Street No 2 Opp Suvidha Room No:609, Floor-6, Aayakar Vs. Hospital, Udan Photo Street University Bhawan (Vejalpur), Nr: Sachin Tower, Road, Rajkot-360005 100 Foot Road, Anandnagar- Gujarat Prahladnagar Road, Ahmedabad- 380015, Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFTA4561M (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Darshak Thakkar, Ld. AR Respondent by : Shri Ravinder Sindhu, Ld. CIT(DR)

Date of Hearing : 30/06/2026 Date of Pronouncement : 07/07/2026

:: ORDER :: Per Bench:

This appeal has been preferred by the assessee against the order dated 25.09.2024 passed by the learned Commissioner of Income-tax (Exemption) [CIT(E)], whereby the assessee’s application seeking approval under Section 80G(5) of the Income-tax Act, 1961 was rejected under the provisions of the first proviso to the relevant clause, on the ground that the assessee failed to furnish the requisite details and documentary evidence called for during the course of proceedings.

ITA No. 105/RJT/2025 Akshat Foundation

2.

At the outset, it is noticed that the present appeal has been filed with a delay of 74 days. The assessee has filed an application seeking condonation of delay explaining the reasons for the delay. Having considered the averments made in the condonation application and keeping in view the principles of substantial justice, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay of 74 days is condoned and the appeal is admitted for adjudication.

3.

We have heard the Ld. DR and perused the material available on record. It is observed that the learned CIT(E) rejected the assessee’s application primarily on the ground that the assessee failed to furnish the information and documentary evidence required to satisfy the queries raised during the proceedings. Thus, the rejection is not on the merits of the assessee’s eligibility for approval under section 80G(5), but on account of non-compliance with the notices issued by the learned CIT(E).

4.

Considering the facts and circumstances of the case, we are of the view that one more opportunity deserves to be granted to the assessee in the interest of justice to furnish all the requisite documents and explanations before the learned CIT(E). We, therefore, set aside the impugned order and restore the matter to the file of the learned CIT(E) for de novo adjudication in accordance with law.

5.

The assessee is directed to fully comply with all notices issued by the learned CIT(E) and to furnish all documentary evidence and other details as may be called for, without seeking unnecessary adjournments. The learned

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ITA No. 105/RJT/2025 Akshat Foundation CIT(E) shall thereafter examine the assessee’s application afresh and pass a speaking order after affording reasonable opportunity of being heard to the assessee.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 7th day of July, 2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 07/07/2026 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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