SHRI OM NANDESHWAR MAHADEV GAUSHALA TRUST,SURAT vs. CIT(EXEMPTION)AHMEDABAD, AHMEDABAD

PDF · subscribers
ITA 598/SRT/2026Status: HeardITAT Surat12 June 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while Section 12A/12AB registration is a prerequisite for 80G approval, the assessee was not given an opportunity to be heard. Therefore, the matter was set aside to the CIT(E) for fresh adjudication.

What were the facts?

The assessee trust applied for registration under Section 80G(5) of the Income Tax Act. The CIT(E) rejected the application because the trust did not have a valid registration under Section 12A/12AB, which is a mandatory condition.

What were the issues?

Whether the CIT(E) was justified in rejecting the 80G application without granting a proper hearing, despite the trust subsequently obtaining 12AB registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Shri T.R. Senthil Kumar & Ms. Shri Narendra Prasad Sinha

For Appellant: Shri Suresh K Kabra, C.A
For Respondent: Shri Mukesh Jain, CIT-D.R

आदेश/ORDER

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

This appeal is filed by the Assessee as against the order dated 09.03.2026 passed by Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”) denying registration under Section 80G(5) of the Income Tax (hereinafter referred to as “the Act”).

2.

The brief facts of the case are that the assessee had filed an application for approval of the Trust u/s. 80G(5) of the Act filed in Form No. 10AB. The Ld. CIT(E) had refusing to grant registration u/s 80G of the Act because the trust did not have a valid registration u/s. 12A/12AB of the Act, which is mandatory condition for getting approval u/s. 80G of the Act. Therefore, the Ld. CIT(E) had rejected the application of the assessee.

3.

Aggrieved against the rejection order of the Ld. CIT(E), the assessee is in appeal before us raising the following Grounds of Appeal:

“1. The Ld CIT(E) was not just and proper on the facts of the case and in law in rejecting the application of the Trust for approval u/s 80G(5) 2. The REJECTION order may be recalled and registration u/s 80G(5) may be directed to be allowed to the Appellant. 3. Personal hearing may be granted. 4. Any other relief that your honors may deem fit may be granted. 4. The appellant craves leave to add amend alter OR DLEETE any OR all of the above grounds of appeals.”

4.

Shri Suresh K. Kabra, the Ld. AR of the assessee submitted that the Ld. CIT(E) had rejected the application on the ground that assessee did not have valid registration u/s. 12A/12AB of the Act, without taking into account the substantial details and documents available with the Department. He explained that no hearing opportunity was given to the assessee trust to explain its case and registration granted u/s. 12AB of the Act. He, therefore, requested that the present matter may be set aside to the file of the Ld. CIT(E) for deciding the matter afresh.

5.

Shri Mukesh Jain, the Ld. CIT-DR, had no serious objection, if the matter is set aside to the file of Ld. CIT(E) for allowing another opportunity of hearing to the assessee trust.

6.

We have considered the request of the assessee. The application of the assessee was rejected only for the reason that the assessee did not have any valid order for registration u/s. 12A/12AB of the Act, which is mandatory condition for getting 80G approval. The Ld. CIT(E) had also relied upon the order of the Gujarat High Court in the case of CIT(Exemption) Vs. Shree Tapeshwar Hanumanji Bajrang Charity Trust [122 taxmann.com 98], where it has been held that the registration u/s. 12A of the Act is a pre-requisite for grant of approval u/s. 80G of the Act. It is found that the issue of registration u/s. 12AB of the Act, was granted on 01.04.2026, but no opportunity of hearing was given to the assessee trust to explain its case. We, therefore, in the Principles of Natural Justice deem it is proper to set aside the present matter to the file of Ld. CIT(E) with a direction to re- adjudicate the application of the assessee trust by giving proper opportunity of hearing.

7.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 12-06-2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 12/06/2026 a.k. आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Surat 6. Guard file. By order, 3 Assistant Registrar, Income Tax Appellate Tribunal, Surat

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →