SOACH(SUSTAINABLE OPTIONS THROUGH ARTS, CRAFT & HUIMANITIES),AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 2692/AHD/2025Status: DisposedITAT Ahmedabad01 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the matter for a fresh decision. The assessee was given an opportunity to present all required details and documents to the CIT(E).

What were the facts?

The assessee's application for final renewal/approval under Section 80G(5) was dismissed by the CIT(E) for failure to furnish requisite details. The assessee claimed that all documents were uploaded for a simultaneous application under Section 12AB(1)(b), but there was a confusion in uploading for the 80G(5) application.

What were the issues?

Whether the dismissal of the 80G(5) application was justified due to alleged non-furnishing of documents, and if the assessee should be granted an opportunity to rectify the omission.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB(1)(b),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Jagrat Bishan Shah, AR
Hearing: 24/02/2026Pronounced: 01/04/2026

आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT आयकर आयु' अपील 4. ( ) / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद/DR,ITAT, Ahmedabad. , , 6. गाड� फाईल / Guard file.

आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad

Date of dictation (dictation pad is attached with file) : 1. 27.2.2026 : 2. Date on which the typed draft is placed before the 27.2.2026 Dictating Member. Date on which the approved draft comes to the Sr.P.S./P.S : 3. : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 7. Date on which the file goes to the Bench Clerk. : 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order

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