VASANTBEN AND JAYANTILAL R SHAH CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 312/MUM/2025Status: DisposedITAT Mumbai09 July 2025AY 2022-23Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)8 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the CIT(E) did not consider the merits of the case and rejected the application solely on the ground of non-compliance with a notice. The Tribunal decided to remand the issue back to the CIT(E) to grant approval based on submitted documents, considering the trust's past approvals.

What were the facts?

The assessee, a charitable trust, applied for approval under Section 80G. The CIT(E) rejected the application stating that the assessee failed to furnish all required documents and did not respond to a notice. The assessee contended that they had submitted all relevant documents and had prior approvals.

What were the issues?

Whether the CIT(E) was justified in rejecting the Section 80G approval application for non-submission of documents without considering prior approvals and merits? Whether a remand to the CIT(E) is appropriate for proper adjudication?

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5),Section 11AA(2),Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI OM PRAKASH KANT, AM

For Appellant: Shri Devang Sheth
For Respondent: Shri Vivek Parampurna, (CIT-DR)
Hearing: 08.07.2025Pronounced: 09.07.2025

Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Exemptions), Mumbai (‘ld. CIT(E)’ for short), in rejecting the assessee’s application seeking approval u/s. 80G of the Act.

2.

The assessee has raised the following grounds of appeal: “That the Ld. Commissioner of Income Tax (Exemptions) has erred in facts and in law in rejecting the approval of renewal application wide Form No. 10AB dtd 24/05/2024 under section 80G(5) of the Income Tax Act, 1961 ('the Act").

2.

That the Ld. Commissioner of Income Tax (Exemptions) has erred in law as well as on facts in rejecting the approval sought under section 80G of the Act without ascribing specifi

The order continues below.

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