DR. A K BAHERA TRUST,DWARKA MITHAPUR vs. CIT EXEMPTION, AHMEDABAD

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. 24/RJT/2025 [ �नधा�रण वष�/Assessment Year: 2025-26 ] Dr. A K Bahera Trust, CIT Exemption, Rukhmani Nagar, Dwarka 609, Floor 6, Aaykar Bhavan Vs. Mithapur Highway, (Vejalpur), Nr. Sachin Tower 100 Dwarka, Gujarat-361335 Ft. Road, Prahladnagar Anand Nagar Road, Gujarat-380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTD7495F (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Balwant Singh, Ld. AR Respondent by : Shri Ravinder Sindhu, Ld. Sr. DR Date of Hearing : 10/06/2026 12/06/2026 Date of Pronouncement : :: ORDER :: Per, Shri Sonjoy Sarma, JM: Instant appeal filed by the assessee against the order of the Ld. CIT(E) dt. 21.11.2022. 2. Brief facts of the case are that the assessee is a Trust, whereby filed an application approval u/s 80G(5)(iii) of the Act, which was rejected and the provisional approval granted earlier was also cancelled. During the course of examination of the application filed by the assessee, Ld. CIT(E) issued notices from time to time called upon the assessee to furnish details and documents as prescribed under rule 11AA(2) of the Income Tax Rules, 1962. However,

ITA No.24/RJT/2025 [ AY 2025-26 ] Dr. A K Bahera Trust v. CIT(E)

according to the Ld. CIT(E), the assessee failed to furnish the requisite details and did not comply with the notices issued. Consequently, the Ld. CIT(E) rejected the application for regular approval u/s 80G(5)(iii) of the Act and also cancelled the provisional approval granted to the assessee. 3. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). 4. At the time of hearing, the Ld. AR submitted that assessee is a charitable trust and that the non-compliance before the Ld. CIT(E) was neither deliberate nor intentional. It was contended that due to inadvertent lapse on the part of the consultant as appointed by the assessee, the matter could not be properly perused before the Ld. CIT(E). The Ld. AR further submitted that assessee has all the relevant documents and is ready to furnish the same before the Ld. CIT(E) in support of its claim. Therefore, prayed that one more opportunity may be granted and matter may be restored to the file of the Ld. CIT(E) for fresh consideration. 5. Per contra, Ld. DR supported the impugned order passed by the Ld. CIT(E). However, he fairly submitted if the assessee undertake to furnish all the necessary documents and co-operate in the proceedings, the matter may be restored back to the file of the Ld. CIT(E). 6. We after considering the rival contention of the parties and perusing the material available on record. We observed that the application of the assessee was rejected primarily on the ground of non-compliance with notices and fail to furnish the necessary supporting the documents by the assessee before the Ld. CIT(E). The assessee has explained that such non-compliance occurred due to lapse on the part of its consultant and has expressed his willingness to furnish all the relevant documents and evidences required for adjudication of its claim.

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ITA No.24/RJT/2025 [ AY 2025-26 ] Dr. A K Bahera Trust v. CIT(E)

Considering the facts and circumstances of the case and keeping in view of the principle of natural justice we are of the considered opinion that the assessee deserves one more opportunity to substantiate its claim for approval u/s 80G of the Act. Accordingly, in the interest of justice we set aside the impugned order of the Ld. CIT(E) and restore the matter to his file for fresh adjudication. The Ld. CIT(E) shall examine the application afresh after affording adequate opportunity of being heard to the assessee and after considering such documents and explanation as may be furnished by assessee. The assessee is also directed to extent full support in the proceedings and furnish all details, alongwith documentary evidence as may be called for by the Ld. CIT(E) without seeking unnecessary adjournment. Failure to do so shall entitled the Ld. CIT(E) to proceed in accordance with law.

Order is pronounced in the open Court on 12/06/2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member //True Copy//S राजकोट/Rajkot िदनांक/ Date: 12/06/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) By order 5. DR, ITAT, Rajkot 6. Guard File Sr. Private Secretary ITAT, Rajkot

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