SHREE GIRIRAJ FOUNDATION,RAJKOT vs. ITO EXEMPTION - 1, RAJKOT

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. No.748/Rjt/2026 (Assessment Year: N.A.) Shree Giriraj Foundation, Vs. Income Tax Officer 27, Navjyot Park Main Road, (Exemption), 150 Feet Ring Road,Rajkot, Rajkot Gujarat-360005 [PAN No.AAXTS9417N] (Appellant) (Respondent) .. Appellant by : Shri Sagar Kamani, 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: 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 - ITA No.748/Rjt/2026 Shree Giriraj Foundation vs. ITO(E) Asst.Year – N.A. 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 learned CIT (Exemption), Ahmedabad erred in law and on facts in rejecting the application filed by the appellant for approval under section 80G(5)(ii) of the Income Tax Act, 1961 vide order dated 09/03/2026. 2. The learned CIT (Exemption) erred in holding that the appellant had neither filed any submission/details/documents nor sought adjournment, ignoring the fact that the appellant had uploaded detailed reply along with all supporting documents on the Income Tax portal before passing of the impugned order. 3. The learned CIT (Exemption) failed to appreciate that the appellant had substantially complied with the notice dated 25/02/2026 by furnishing activity reports, undertaking, financial statements and supporting evidences of charitable activities. 4. The impugned order is bad in law as the same has been passed without considering the submissions and evidences already available on record. 5. The learned CIT (Exemption) erred in passing the impugned order in a purely mechanical and ex-parte manner without proper application of mind. 6. The learned CIT (Exemption) erred in rejecting the application without granting effective and reasonable opportunity of being heard and without issuing any show cause notice proposing rejection of the application. 7. The impugned order is violative of the principles of natural justice and therefore liable to be quashed. 8. The learned CIT (Exemption) failed to appreciate that the appellant trust is carrying out genuine charitable activities and satisfies all the conditions prescribed under section 80G(5) of the Income Tax Act, 1961. 9. The learned CIT (Exemption) ought to have considered the documents and evidences furnished by the appellant and should have adjudicated the application on merits instead of rejecting the same for alleged non-compliance. 10. The learned CIT (Exemption) failed to appreciate the settled legal position that technical and procedural lapses should not defeat substantive charitable claims, particularly when the relevant documents were already placed on record. 11. The appellant craves leave to add, alter, amend or withdraw any of the above grounds of appeal at the time of hearing.

- 3 - ITA No.748/Rjt/2026 Shree Giriraj Foundation vs. ITO(E) Asst.Year – N.A. 12. The appellant therefore prays that the impugned order dated 09/03/2026 be quashed and the matter be restored to the file of the learned CIT (Exemption) for fresh adjudication after granting adequate opportunity of hearing to the appellant.” 4. Shri Sagar Kamani, Ld. Counsel appearing for the assessee submitted that the Ld. CIT(E) had allowed only one opportunity of hearing on 25.02.2026. The notice was sent on the email but the Trust of the Assessee were not regular in accessing the email account. Further, they were not conversant with the procedural requirements for filing details in online. As a result, no compliance could be made before the Ld. CIT(E). However, Ld. AR requested the Assessee Trust may be given one more opportunity of hearing by setting-aside the matter back to the file of CIT(E).

- 4 - ITA No.748/Rjt/2026 Shree Giriraj Foundation vs. ITO(E) Asst.Year – N.A.

relevant documents and evidences for registration under Section 80G of the Act.

Order pronounced in the Court on 11.06.2026 at Ahmedabad.

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

Date of dictation : 10.06.2026 1. 10.06.2026 2. Date on which the typed draft is placed before : the Dictating Member. .06.2026 3. Date on which the approved draft comes to the : Sr.P.S./P.S 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. 12.06.2026 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 :