SHRI VEDMATA GAYATRI DHAM,RAJKOT vs. THE PCIT (EXEMPTION), AHMEDABAD, AHMEDABAD

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRSAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.557 and 555/Rjt/2026 (Assessment Year: N.A.) Shri Vedmata Gayatri Dham, Vs. Principal Commissioner Opp. Nana Mava, Kalawad of Income Tax (Exemption), Road, Rajkot-360005 Ahmedabad [PAN No.AAATV1359H] (Appellant) (Respondent) .. Appellant by : Shri Mehul Ranpura, Ld. A.R. Respondent by : Shri Sanjay Punglia, Ld. CIT-DR Date of Hearing 20/05/2026 Date of Pronouncement 11/06/2026 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: These two appeals are filed by the Assessee Trust as against separate orders both dated 08.03.2026 passed by Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”) denying registration under Section 12AB and 80G(5) of the Income Tax Act (hereinafter referred to as “the Act”) respectively.

- 2 - ITA No.557&555/Rjt/2026 Shri Vedmata Gayatri Dham vs. PCIT(E) Asst.Year – N.A. an ex-parte order rejecting registration under section12AB of the Act as well as cancelling the provisional registration already granted by passing impugned order dated 08.03.2026. As far as application filed under section 80G(5) no opportunity was given to the Assessee Trust and the application for registration under section80G(5) was also rejected on the sole ground 12Ab registration also denied to the Assessee Trust.

“1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. The order passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad [hereinafter referred to as the “CIT(E)”] u/s. 12AA of the Income Tax Act, 1961 is bad in law and on facts. 3. The learned CIT(E) erred on facts as also in law rejecting the application for registration ex-parte u/s. 12AA of the Act alleging that (i) the appellant failed to prove the genuineness of its activities with documentary evidence (ii) the activities of trust are in consonance with the objects of the trust and (iii) other laws material for the purpose of achieving objects are complied with. The learned CIT(E) may kindly be directed to grant registration u/s. 12AA of the Act. 4. 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. The Grounds of appeal raised by the assessee in ITA No.555/Rjt/2026 reads as under: -

“1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. The order passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad [hereinafter referred to as the “CIT(E)”] u/s. 80G(5)(iii) of the Income Tax Act, 1961 is bad in law and on facts. 3. The learned CIT(E) erred on facts as also in law rejecting the application for registration u/s. 80G(5)(iii) of the Act on the alleged ground that approval u/s. 80G of the Act could not be granted as the appellant does not have valid order for

- 3 - ITA No.557&555/Rjt/2026 Shri Vedmata Gayatri Dham vs. PCIT(E) Asst.Year – N.A. registration u/s. 12A of the Act which is pre-requisite for grant of approval u/s. 80G of the Act. The learned CIT(E) may kindly be directed to grant registration u/s. 80G(5)(iii) of the Act. 4. 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.” 5. Shri Mehul Ranpura, the Ld. AR of the assessee submitted that the assessee had furnished all details along with the application in Form No. 10AB before the Ld. CIT(E). He submitted that the assessee is in a position to furnish all other requisite details and documentary evidences to substantiate its claim and satisfy the conditions prescribed under sections 12AB and 80G(5)(iii) of the Act. He, therefore, prayed that the impugned order be set aside and the matter be restored to the file of the Ld. CIT(E) for fresh adjudication. 6. Per contra, Shri Sanjay Punglia, the Ld. CIT-DR, supported the orders passed by Ld. CIT(E). He, however, had no objection if the matter was set aside the file of the Ld. CIT(E) for allowing another opportunity to the Assessee Trust. 7. We have carefully considered the facts of the case and the material available on record. It is observed that the application of the assessee-trust for registration under section 12AB of the Act came to be rejected by the Ld. CIT(E) on the ground that the assessee failed to furnish supporting documentary evidences to establish fulfillment of the conditions prescribed under the said provision. Before us, the Ld. AR submitted that the assessee is ready and willing to furnish all the relevant details and evidences required for verification of its claim. Considering the facts and circumstances of the case and keeping in view that the rejection has been made primarily for want of supporting documentary evidence and only one

- 4 - ITA No.557&555/Rjt/2026 Shri Vedmata Gayatri Dham vs. PCIT(E) Asst.Year – N.A. opportunity of hearing given to the Assessee Trust. We are of the considered view that one more opportunity deserves to be granted to the Assessee Trust to place all relevant material before the Ld. CIT(E). Therefore, in the interest of substantial justice and without expressing any opinion on the merits of the claim of the assessee, we deem it appropriate to set aside the impugned orders and restore the matter to the file of the Ld. CIT(E) for fresh adjudication. The assessee shall furnish all the documents, explanations and evidences as may be called for by the Ld. CIT(E) and shall fully cooperate in the registration proceedings. The Ld. CIT(E) shall afford adequate opportunity of being heard to the assessee and thereafter pass a speaking order in accordance with law. Accordingly, the impugned orders are set aside and the matter is restored to the file of the Ld. CIT(E) for de novo consideration. The ground raised by the assessee is allowed for statistical purposes.

Sd/- Sd/- (NARENDRA P. SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad, dated 11/06/2026 Tanmay, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��थ� / The Respondent संबंिधत आयकर आयु� / Concerned CIT 3. आयकर आयु� अपील 4. ( ) / The CIT(A)- िवभागीय �ितिनिध आयकर अपीलीय अिधकरण राजोकट/DR,ITAT, Ahmedabad, 5. , , गाड� फाईल / 6. Guard file आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, राजोकट / ITAT, Rajkot