SHREE TULJA BHAVANI CHARITABLE TRUST,JUNAGADH vs. ITO EXEMPTION WD 1,RAJKOT, RAJKOT

Since both appeals arise from common facts and interconnected issues, they are heard together and are being disposed of by this consolidated order for the sake of convenience. 3. First, we take up ITA No. 489/Rajkot/2026, and our findings therein shall apply mutatis mutandis to ITA No. 490/Rajkot/2026. 4. Brief facts of the case are that the assessee-trust filed an application before the learned Commissioner of Income Tax (Exemption), Ahmedabad seeking approval under Section 80G(5) of the Act in Form No. 10AB. 5. The application of the assessee was rejected on the ground that registration under Section 12A of the Act was not available with the assessee and consequently the application for approval under Section 80G of the Act was rejected. 6. Before us, the learned Authorised Representative submitted that the order passed by the learned CIT (Exemption) is not sustainable in law, as the application under Section 12A was rejected due to non-submission of documents since the assessee could not effectively participate during the proceedings before the learned CIT (Exemption). Consequently, due to rejection of registration under Section 12A, the application under Section 80G was also rejected. 7. It was further submitted that the assessee is ready and willing to furnish all supporting documents in relation to the queries raised by the learned CIT (Exemption), and therefore another opportunity may be granted.

On the other hand, the learned Departmental Representative did not raise any serious objection to the request made on behalf of the assessee. 9. We have heard the rival submissions and perused the material available on record. In the interest of justice and fair play, we deem it proper to restore the issue to the file of the learned CIT (Exemption) with a direction to examine the issue afresh after providing adequate opportunity of hearing to the assessee and after considering all relevant documents and explanations that may be furnished by the assessee. 10. Accordingly, ITA No. 489/Rajkot/2026 is allowed for statistical purposes. 11. Since the issue involved in ITA No. 490/Rajkot/2026 is identical to the facts and circumstances involved in ITA No. 489/Rajkot/2026, our findings recorded hereinabove shall apply mutatis mutandis to ITA No. 490/Rajkot/2026 also. 12. Accordingly, ITA No. 490/Rajkot/2026 is also restored to the file of the learned CIT (Exemption) with similar directions and is allowed for statistical purposes. 13. In the result, both appeals of the assessee are allowed for statistical purposes. Order is pronounced in the open Court on 30/06/2026.