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Facts
The assessee, a charitable trust, applied for registration under Section 12A(1)(ac)(vi)(5)(iii) of the Income Tax Act, 1961 via Form 10AB. The Ld. CIT(E) rejected this application and also cancelled the provisional registration previously granted, citing the trust's failure to provide substantial documentary evidence despite notices.
Held
The Tribunal observed that the assessee-trust needed to furnish requisite details and explanations. To serve the interests of justice, the matter was remanded back to the Ld. CIT(E) for fresh consideration of the application, allowing the assessee to submit the necessary documents.
Key Issues
Whether the rejection of the assessee's application for registration under Section 12A and the cancellation of its provisional registration by the CIT(E) were justified due to the non-submission of documentary evidence.
Sections Cited
12A(1)(ac)(iii), 12A(1)(ac)(vi)(5)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: N.A) Swami Shree Akhandanand The Commissioner of Vs. Sagar Charitable Trust, Income Tax(Exemption), Desai Building, Ahmedabad. Mayfair Road, Anand-388001. [PAN :AABTS2316 L] (Appellant) .. (Respondent) Appellant by : Ms. Arti N Shah, AR Respondent by: Shri Alpesh Parmar, CIT. DR Date of Hearing 16.12.2025 Date of Pronouncement 18.12.2025 O R D E R PER Dr.B.R.R KUMAR, VICE-PRESIDENT:-
Delay Condoned
This appeal is filed by the Assessee against the appellate order dated 13.11.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A.
2. The assessee has raised the following grounds of appeal:
The appellant being aggrieved by order passed by the Ld. Commissioner of Income tax (Exemption), Ahmedabad, presents this appeal on the following grounds .
1. The Ld. CIT(E) has erred in law and on the facts of the case of the Appellant by rejecting the application filed in Form No.10AB, without properly appreciating the facts and circumstances of the case of the Asst. Year : N.A - 2– Appellant from the material already available on records to support the genuineness of the activities of the Appellant trust which are being carried out since long, in consonance with the objects of the Appellant trust.
The Ld. CIT(E) further erred in law and the facts of the case of the Appellant by rejecting, not only the application in Form No.10AB for registration u/s. 12A(1)(ac)(iii) of the L.T. Act, 1961 but by also cancelling the provisional registration already granted to the Appellant for the period from A.Y.2024-25 to 2026-27.
The appellant prays that order rejecting application in Form No.10AB for registration, passed by the Ld. CIT(E) may kindly be set aside and the Ld. CIT(E) be directed to grant registration to the Appellant.
4. The appellant prays to reserve the right to add, alter, amend or withdraw any of the grounds of appeal
3. The facts of the case are that the assessee is a Trust and filed Form No.10AB for registration u/s. 12A(1)(ac)(vi)(5)(iii) of the Act. The Ld. CIT(E) rejected the application since the assessee-trust failed to submit substantial documentary evidences.
Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.
At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the application of the assessee on the ground that the assessee-trust failed to produce substantial documents before the Ld.CIT(E). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that Asst. Year : N.A - 3– interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 18.12.2025.
Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) opy) Ahmedabad; Dated 18.12.2025 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy