PRARTHANA FOUNDATION CHARITABLE TRUST,AHMEDABAD vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 979/AHD/2026Status: DisposedITAT Ahmedabad07 May 20267 pages
AI SummaryRemanded

What were the facts?

The assessee's application for registration under Section 12A(1)(ac) was rejected by the CIT(E) for non-furnishing of required documents and lack of opportunity. Similarly, the application for approval under Section 80G(5) was rejected as the assessee lacked valid Section 12A/12AB registration.

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(E) and restored the matters for de novo consideration. The assessee was granted one more effective opportunity to substantiate its claims and furnish all requisite documents.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration and approval without providing adequate opportunity and examining relevant documents. Whether the rejection of 80G approval was consequential to the 12A registration issue.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 80G,Section 17A,Section 115TD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI NARENDRA PRASAD SINHA

For Respondent: Shri Rignesh Das, CIT-DR
Hearing: 05.05.2026

PER BENCH: Both appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld. CIT(E)”), Ahmedabad vide orders dated 08.03.2026. Since common facts and issues for consideration are involved for both the appeals before us, both the appeals are being disposed by way of a common order.

2.

The assessee has taken the following grounds of appeal:

“1. The Learned Commissioner of Income Tax (Exemption) erred in law and on facts in rejecting the application for registration/s 12A(1)(ac) of the Income Tax Act, 1961 filed in Form No. 10AB, without providing adeq

The order continues below.

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