SOMALAI HANUMAN EDUCATION TRUST,NA vs. ARIVS.THE CIT(EXEMPTION), AHMEDABAD

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ITA 2544/AHD/2025Status: DisposedITAT Ahmedabad29 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by remanding the matter back to the CIT(Exemption). The CIT(Exemption) is to reconsider the application afresh, taking into account the submissions and explanations provided by the assessee.

What were the facts?

The assessee, a Trust, filed an application for registration under Section 80G(5)(iii) of the Income Tax Act. The CIT(Exemption) rejected the application due to the Trust's failure to provide substantial documentary evidence and comply with requirements.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for approval under Section 80G(5)(iii) without granting sufficient opportunity and considering the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE

For Appellant: Shri M K Patel, Advocate
For Respondent: Shri Vijay Kumar Singh, CIT. DR
Hearing: 30.04.2026Pronounced: 29.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.2544/Ahd/2025 (Assessment Year: N.A) Somalai Hanuman Education The Commissioner of Vs. Trust, Income Tax(Exemption), 202, Manohar Complex, Ahmedabad. Opp Dabu Hospital, Navsari-396445. [PAN :AAKTS0696 Q] (Appellant) .. (Respondent) Appellant by : Shri M K Patel, Advocate Respondent by: Shri Vijay Kumar Singh, CIT. DR Date of Hearing 30.04.2026 Date of Pronouncement 29.05.2026 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-

Delay Condoned This appeal is filed by the Assessee against the appellate order dated 21.11.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A.

2.

The assessee has raised the following grounds of appeal:

1.

That on facts, and in law, the learned CIT(Exemption) has grievously erred in not granting sufficient and reasonable opportunity of hearing and in rejecting the application for approval u/s.80G(5)(iii) of the Act, vide ex-parte order. 2. That on facts in law, the application made u/s.80G(5)(iii) ought to have been granted by learned CIT(Exemption) as prayed for.

ITA No. 2544/Ahd/2025 Asst. Year : N.A - 2–

3.

The appellant craves liberty to add, alter, amend any ground of appeal. 3. The facts of the case are that the assessee is a Trust and filed Form No.10AB for registration u/s.80G(5)(iii) of the Act. The Ld. CIT(E) rejected the application for approval u/s.80G(5)(iii) of the Act, since the assessee trust remains un-complied and failed to submit substantial documentary evidences.

4.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

5.

At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the application of the assessee on the ground that the assessee-trust failed to produce substantial documents before the Ld.CIT(E). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.

ITA No. 2544/Ahd/2025 Asst. Year : N.A - 3– 6. In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 29.05.2026.

Sd/- Sd/- (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER (True Copy) (True Copy) Ahmedabad; Dated 29.05.2026 MV 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 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 18.05.2026 Date on which the typed draft is placed before the Dictating Member 19.05.2026 2. Other Member 29 .05.2026 3. 4. Date on which the approved draft comes to the Sr.P.S./P.S 29 .05.2026 5. Date on which the fair order is placed before the Dictating Member for pronouncement 29.05.2026 Date on which the fair order comes back to the Sr.P.S./P.S 29.05.2026 6. 7. Date on which the file goes to the Bench Clerk 29.05.2026 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 Dispatch of the Order……………………………………

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