SHRI ATMANAND JAIN GURUKUL,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

This appeal has been filed by the assessee against the order the Ld. Commissioner of Income-tax (Exemption), Ahmedabad (hereinafter referred to as "CIT(E)" for short), dated 18.07.2025, rejecting the assessee’s application in Form 10AB for approval u/s. 80G(5)(iii) of Act.

The brief facts of the case are that the assessee filed Form No.10AB for registration u/s.80G(5) (iii) of the Act. The Ld. CIT(E) rejected the application for approval u/s.80G(5) (iii) of the Act, since the assessee trust remains un-complied with and 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 interests of justice would be well served by remanding Shri Atmanand Jain Gurukul Vs. CIT (E) Asst. Year : - - 2– 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.