SHREE YADUNANDAN GAU SEVA TRUST,MORBI vs. ITO EXEMPTION WD-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. 890/RJT/2026 [ �नधा�रण वष�/Assessment Year: - ] Shree Yadunandan Gau Seva Trust ITO Exemption Wd-1, C/O. Kanjibhai IT Office, New Aayakar Vs. Maganbhai, Borichavas,Jail Road, Bhawan, Vatiaka, Morbi, Morvi-363641, Gujarat Rajkot-360001, Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATY0486G (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri P. J. Raiyani, Ld. AR Respondent by : Shri Ravinder Sindhu, Ld. Sr. 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 06.06.2026 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, on the ground that the application was filed with a delay of 29 days. The CIT(E) held that he had no power to condone the delay and, therefore, rejected the application without examining its merits.

ITA No. 890/RJT/2026 Sh. Yadunadan Gau Seva Trust 02. Brief facts of the case are that the learned Commissioner of Income Tax (Exemption) rejected the assessee’s application filed in Form No. 10AB seeking renewal of approval under Section 80G(5) of the Income-tax Act, 1961, on the ground that the application was filed with a delay of 29 days. The CIT(E) held that he had no power to condone the delay and, therefore, rejected the application without examining its merits. 03. Aggrieved by the said order, the assessee is in appeal before this Tribunal, contending that the order passed by the CIT(E) is bad in law, as the application has been rejected solely on the ground of delay without affording proper consideration to the facts and circumstances of the case. 04. We, after considering the rival submissions and perusing the material available on record, we are of the considered view that the matter deserves to be restored to the file of the CIT(Exemption). Accordingly, without expressing any opinion on the merits of the application, we set aside the impugned order and remit the matter to the file of the CIT(Exemption) with a direction to reconsider the assessee’s application afresh after providing a reasonable opportunity of being heard and thereafter pass a speaking order in accordance with law. 05. Accordingly, 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 :

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ITA No. 890/RJT/2026 Sh. Yadunadan Gau Seva Trust 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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