JAY SHIYARAM CHARITABLE TRUST,RAJKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

ITA No. 208/RJT/2025 relates to rejection of an application under Section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 and ITA No. 209/RJT/2025 relates to rejection of an application under Section 80G of the Act. Since both appeals

First, we take up ITA No. 208/RJT/2025 and our findings therein shall apply mutatis mutandis to ITA No. 209/RJT/2025.

Brief facts of the case are that the assessee filed an application for registration under Section 12A(1)(ac)(vi)(B) of the Act. However, the application filed by the assessee came to be rejected on the basis of information available on the portal and records of the Department, wherein it was observed that the assessee had claimed exemption contrary to the details available with the Department.

Aggrieved by the order of the Ld. Commissioner of Income Tax (Exemption) assessee is in appeal before this tribunal.

At the time of hearing, the learned Authorised Representative submitted that there was a delay of 29 days in filing the present appeal before the Tribunal. In this regard, the assessee filed an application seeking condonation of delay stating reasons for such delay. After considering the same, we condone the delay and proceed to adjudicate the appeal on merits. The learned Authorised Representative further submitted that the application filed by the assessee was rejected merely on technical grounds and therefore another opportunity may be granted to the assessee for substantiating its claim before the learned CIT (Exemption).

On the other hand, the learned Departmental Representative supported the orders passed by the lower authorities.

The assessee is also directed to comply with notices issued by the learned CIT (Exemption) and furnish all supporting documents and explanations in order to substantiate its claim.

Accordingly, ITA No. 208/RJT/2025 is allowed for statistical purposes.

Since the issue involved in ITA No. 209/RJT/2025 is identical to the issue discussed in ITA No. 208/RJT/2025, except that the application pertains to approval under Section 80G of the Act, our findings recorded above shall apply mutatis mutandis to ITA No. 209/RJT/2025.

Accordingly, ITA No. 209/RJT/2025 is also restored to the file of the learned CIT (Exemption) with similar directions and is allowed for statistical purposes.

In the result, both appeals of the assessee are allowed for statistical purposes.