SHREE DAGAYCHADADA ANNSHETRA AND CHARITABLE TRUST,SANTALPUR, PATAN vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Brief facts of the case are that the assessee filed an application seeking approval/registration under Section 80G(5)(iii) of the Act. 3. The application filed by the assessee was rejected by the learned CIT (Exemption) on the ground that the assessee had violated the provisions of Section 80G(5) of the Act. According to the learned CIT (Exemption), certain objects of the trust were not in conformity with the requirements prescribed under Section 80G of the Act and therefore the application seeking approval under Section 80G of the Act was rejected. 4. Aggrieved by the order of the Ld. CIT (Exemption) assessee is in appeal before this tribunal. At the time of hearing we noticed that there was a delay of 41 days in filing the present appeal before the Tribunal. In this regard, the assessee filed an application seeking condonation of delay. After considering the reasons stated therein and the submissions made by the assessee, we condone the delay and proceed to adjudicate the appeal on merits. 5. Before us, the learned Authorised Representative submitted that the assessee has, in the meantime, modified/amended all such clauses and objects of the trust which were found to be inconsistent with the provisions of Section 80G of the Act. It was further submitted that if another opportunity is granted, the assessee shall furnish all relevant supporting documents and substantiate its claim before the learned CIT (Exemption). 6. On the other hand, the learned Departmental Representative did not raise any serious objection to the request of the assessee; however, it was submitted that the assessee should properly participate in the proceedings.

We have heard the rival submissions and perused the material available on record. Considering the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the matter to the file of the learned CIT (Exemption) with a direction to examine the issue afresh in accordance with law after providing adequate opportunity of being heard to the assessee.

The assessee is also directed to participate in the proceedings and furnish all supporting documents/details as may be required by the learned CIT (Exemption).

In the result, the appeal of the assessee is allowed for statistical purposes.