SHAHIN EDUCATION & WELFARE TRUST,BANASKANTHA vs. THE CIT (EXEMPTION), AHMEDABAD

These two appeals have been filed by the assessee against the respective orders of the Ld. Commissioner of Income-tax (Exemption), Ahmedabad (hereinafter referred to as "CIT(E)" for short), dated 17.03.2025 and 18.07.2025, passed under section 12AB of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), rejecting the assessee’s application in Form 10AB seeking registration under Section 12A(1)(ac)(iii) and approval u/s. 80G(5)(iii) of Act.

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 has neither filed any submission nor sought any adjournment. 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 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.

Since we have remanded the issue to the Ld.CIT(A) in against rejection of application u/s.12A(1)(ac) (iii) of the Act, we also set-aside the issue for approval of registration u/s.80G(5) (iii) of the Act in for fresh consideration.