SANSKAR CLUB,KUKARWADA vs. INCOME TAX DEPARTMENT, CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 984/AHD/2026Status: DisposedITAT Ahmedabad07 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's submission that it was not given a proper opportunity to present its case. Therefore, the impugned orders were set aside, and the matters were restored to the CIT(Exemption) for fresh consideration.

What were the facts?

The assessee's applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5) were rejected by the CIT(Exemption). The assessee contended that these rejections were mechanical and made without proper opportunity to present its case.

What were the issues?

Whether the CIT(Exemption) rejected the applications without providing adequate opportunity to the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri H V Doshi, A.R, Shri R P Rastogi, CIT. DR
For Respondent: Shri R P Rastogi, CIT. DR
Hearing: 06/05/2026Pronounced: 07/05/2026

Per Sanjay Garg, Judicial Member:

The captioned both appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”). ITA No.983/Ahd/2026 is against the order of the Ld.CIT(E) dated 07.03.2026 rejecting the application of the assessee under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred

ITA Nos. 983 & 984/Ahd/2026 [Sanskar Club vs. CIT(Exemption)] - 2 – to as the “Act”), whereas, ITA No.984/Ahd/2026 is against the order of the Ld. CIT(E) dated 07.03.2026 rejecting the application of the assessee for approval under Section 80G(5) of the Act.

2.

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected both the applications of the assessee trust for the registration u/s.12A(1)(ac)(ii) and approval u/s.80G(5) of the Act without giving proper opportunity to the assessee trust to present its case and even without considering the relevant details and submissions already furnished by the assessee on record. Ld. Counsel has submitted that only one opportunity was granted by the Ld. CIT(E) to furnish the requisite details against which the assessee trust filed the requisite details, however, the Ld. CIT(E) without considering the same rejected both the applications of the assessee in a mechanical manner.

3.

Considering the above submissions and going through the impugned order of the Ld. CIT(E), we are of the view that interests of justice will be well served, if the assessee be given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned orders of the Ld.CIT(E) in relation of both the applications are hereby set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on both of the applications of the assessee. Needless to say that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and, thereafter, will decide the applications on

ITA Nos. 983 & 984/Ahd/2026 [Sanskar Club vs. CIT(Exemption)] - 3 – merits in accordance with law. Both the appeals of the assessee trust are treated as allowed for statistical purpose.

4.

In the result, both appeals filed by the assessee trust are treated as allowed for statistical purposes.

This Order pronounced on 07/05/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 07/05/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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