SHREE SIDDHIVINAYK CHARITABLE TRUST JIYAV,SURAT vs. CIT (EXEMPTION), AHMEDABAD

ITA 976/SRT/2025Status: DisposedITAT Surat06 October 2026AY 2025-266 pages
AI SummaryRemanded

What were the facts?

The assessee, Shree Siddhivinayak Charitable Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Surat Bench, challenging an order dated 18.07.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad (Ld. CIT(E)). The Ld. CIT(E) had rejected the assessee's application for grant of approval under Section 80G(5) of the Income-tax Act, 1961. The assessee contended that the Ld. CIT(E) had provided only two opportunities for hearing and rejected the application for non-prosecution. Crucially, the assessee submitted that it did not have registration under Section 12A/12AB at the time of the impugned order, but subsequently obtained such registration on 11.06.2026, valid for AY 2022-23 to 2031-32. The assessee requested a fresh adjudication by the Ld. CIT(E) in light of this subsequent registration.

What did the Tribunal hold?

The Tribunal noted the submission of the assessee that it had subsequently obtained registration under Section 12A/12AB on 11.06.2026, which was placed on record. The Ld. DR for the revenue did not object to this submission or the assessee's prayer. Faced with this situation, the Tribunal decided to remand the matter back to the file of the Ld. CIT(E) for a fresh adjudication. The Ld. CIT(E) is directed to consider the subsequent registration granted under Section 12A/12AB and examine the fulfillment of other statutory conditions, if any, in accordance with the law. The Ld. CIT(E) is also directed to afford a reasonable opportunity of hearing to the assessee before passing a fresh order. The appeal was allowed for statistical purposes.

What were the issues?

1. Whether the application for approval under Section 80G(5) of the Income-tax Act, 1961, rejected by the Ld. CIT(E) for non-prosecution, should be reconsidered in light of the subsequent grant of registration under Section 12A/12AB. Assessee's Contention: The assessee argued that the Ld. CIT(E) provided only two opportunities for hearing and rejected the application for non-prosecution. It further submitted that it has since obtained registration under Section 12A/12AB on 11.06.2026, for the period AY 2022-23 to 2031-32. Therefore, the assessee prayed for the matter to be restored to the file of the Ld. CIT(E) for a fresh adjudication considering this subsequent development. Revenue's Contention: The Revenue, through the Ld. DR, did not raise any objection to the submission and prayer made by the assessee's AR.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Bipin Jariwala, AR
For Respondent: Shri J.K. Chandnani, CIT(DR)
Hearing: 27.07.2026Pronounced: 06.10.2026

Per B.M. Biyani, A.M.: Feeling aggrieved by the order bearing DIN: ITBA/EXM/F/EXM45/2025- 26/1078672750(1) dated 18.07.2025 passed by learned CIT (Exemption), Ahmedabad [“Ld. CIT(E)”] by which the assessee’s application for grant of approval u/s 80G(5) of Income-tax Act, 1961 has been rejected, the assessee

Shree Siddhivinayak Charitable Trust Jiyav has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

2.

Ld. AR for assessee at first referred the impugned order passed by Ld.

The order continues below.

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