VITAL FORCE RESEARCH FOUNDATION CHARITABLE TRUST,MAHESANA vs. CIT(EXEMPTION), AHMEDABAD

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ITA 949/RJT/2024Status: DisposedITAT Rajkot06 July 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals and restored the matters to the file of the CIT(Exemption). The CIT(Exemption) is directed to re-examine the issues after providing the assessee with a reasonable opportunity to be heard and submit supporting documents.

What were the facts?

The assessee filed applications for registration under Section 12A(1)(ac)(vi)(B) and Section 80G(5)(iv) of the Income Tax Act. These applications were rejected by the CIT(Exemption) based on discrepancies found on the departmental portal.

What were the issues?

Whether the rejection of applications for registration under Section 12A and 80G was justified on technical grounds without providing a proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B),Section 80G(5)(iv)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Darshak Thakkar, Ld. AR
For Respondent: Shri Abiram Kartikeyan, Ld. CIT. DR
Hearing: 24/06/2026

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

आयकरअपीलसं./ITA Nos. 948-949/Rjt/2024 (िनधा�रणवष�/Assessment Year: (2023-24) Vital Force Research Foundation CIT(Exemption), Ahmedabad 609,Floor-6, Aayakar Bhawan Charitable Trust, Vs. (Vejalpur), Nr: Sachin Tower, 100 Kalki Ashram, Foot Road, Anandnagar- At Sametra, Prahladnagar Road, Ahmedabad Mahesna-384435 Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTV6632Q (अपीलाथ�/Assessee) (��यथ�/Respondent) Assessee by : Shri Darshak Thakkar, Ld. AR Respondent by : Shri Abiram Kartikeyan, Ld. CIT. DR

Date of Hearing : 24/06/2026 06/07/2026 Date of Pronouncement :

ORDER Per Bench: These appeals have been filed by the assessee against separate orders dated 17.09.2024 and 18.09.2024 passed by the learned Commissioner of Income Tax (Exemption) [CIT (Exemption)]. ITA No. 948/Rajkot/2024 relates to rejection of an application filed under Section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 and ITA No. 949/Rajkot/2024 relates to rejection of an application under Section 80G(5)(iv) of the Act. Since both appeals arise from common facts and involve interconnected issues, they were heard together and are being disposed of by this common order for the sake of convenience.

ITA Nos. 948-949/Rjt/2024 [ AY 2023-24] Vital Force Research Foundation Charitable Trust 2. First, we take up ITA No. 948/Rajkot/2024 and our findings therein shall apply mutatis mutandis to ITA No. 949/Rajkot/2024.

ITA No. 948/Rajkot/2024 3. The assessee has raised the following grounds of appeal:

1.

The grounds of appeal mentioned hereunder are without prejudice to one another. 2. That the learned Commissioner of Income Tax (Exemptions), 2 Ahmedabad has erred in law and on facts in refusing to grant registration U/S 12AB of the Income Tax Act, 1961. 3. Your Honour's appellant craves leave to add, to amend, alter, or withdraw any or more grounds of appeal on or before the hearing of appeal

4.

Brief facts of the case are that the assessee filed an application for registration of the trust under Section 12A(1)(ac)(vi)(B) of the Act. The application filed by the assessee was rejected by the learned CIT (Exemption) on the basis of information available on the departmental portal, wherein it was observed that the claim of exemption made by the assessee was not in conformity with the details available with the Department. Accordingly, the application of the assessee came to be rejected.

5.

At the time of hearing, the learned Authorised Representative submitted that there was a delay of 25 days in filing the present appeals. In this regard, the assessee filed an application seeking condonation of delay. After considering the reasons stated therein and upon perusal of the condonation petition, we condone the delay and proceed to adjudicate the appeals on merits.

6.

The learned Authorised Representative further submitted that the applications filed by the assessee were rejected merely on technical grounds and therefore another opportunity may be granted to the assessee to substantiate its claim by furnishing supporting documents and relevant explanations before the learned CIT (Exemption).

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ITA Nos. 948-949/Rjt/2024 [ AY 2023-24] Vital Force Research Foundation Charitable Trust 7. On the other hand, the learned Departmental Representative supported the orders passed by the lower authority; however, no serious objection was raised if the matter was restored to the file of the learned CIT (Exemption).

8.

We have heard the rival submissions and perused the material available on record. Considering the facts and circumstances of the case and in the interest of justice, we restore the matter to the file of the learned CIT (Exemption) with a direction to examine the issues afresh after providing reasonable opportunity of being heard to the assessee.

9.

The assessee is also directed to comply with notices issued by the learned CIT (Exemption) and furnish all supporting documents and relevant explanations without seeking unnecessary adjournments. 10. Accordingly, ITA No. 948/Rajkot/2024 is allowed for statistical 949/Rajkot/2024. 11. Accordingly, ITA No. 949/Rajkot/2024 is also allowed for statistical purposes. 12. In the result, both appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on this 6th 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: 06/07/2026 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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