INDRAM FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 391/AHD/2025Status: DisposedITAT Ahmedabad27 November 20253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the assessee should be given an opportunity to furnish the necessary documents and details before the Ld. CIT(E). Consequently, the impugned orders of the Ld. CIT(E) were set aside, and the matters were restored to the file of the Ld. CIT(E) for fresh decision on both applications. The Tribunal directed the Ld. CIT(E) to provide a proper and adequate opportunity to the assessee to present its case and furnish details. The assessee was also directed to promptly furnish the requisite details and documents and reply to any queries. The Ld. CIT(E) will then decide the applications on merits in accordance with the law. No issue was expressly left undecided.

What were the facts?

The assessee, Indram Foundation, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, against separate orders passed by the Commissioner of Income Tax (Exemption), Ahmedabad. The first order, dated 21.12.2024, denied the grant of registration under Section 12A of the Income Tax Act, 1961. The second order, dated 23.12.2024, denied approval under Section 80G(5) of the Act. The assessee's applications were rejected because the trust failed to furnish a self-certified copy of its original deed/Memorandum of Association/constitution. The assessee contended that the email from the CIT(E) requesting this information was not noticed by the trustees, leading to non-compliance. The assessee requested an opportunity to submit the required documents.

What were the issues?

1. Whether the assessee is entitled to an opportunity to furnish the required documents for registration under Section 12A of the Income Tax Act, 1961, when the previous non-compliance was due to an overlooked communication? 2. Whether the assessee is entitled to an opportunity to furnish the required documents for approval under Section 80G(5) of the Income Tax Act, 1961, when the previous non-compliance was due to an overlooked communication? Assessee's Contentions: The assessee argued that the failure to furnish the self-certified copy of the original deed/Memorandum of Association/constitution was unintentional, as the email from the CIT(E) was not brought to the notice of the trustees. The assessee requested an opportunity to present its case and furnish the necessary details and documents before the CIT(E). Revenue's Contentions: The judgment records no specific contentions from the revenue.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Manish J Shah & Shri Rushin, Shri R P Rastogi, CIT. DR
For Respondent: Shri R P Rastogi, CIT. DR
Hearing: 03/09/2025Pronounced: 27/11/2025

Per Sanjay Garg, Judicial Member:

1.

The captioned both appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”), dated 21.12.2024 denying grant of registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”)

& 392/Ahd/2025 [Indram Foundation vs. CIT(Exemption)] - 2 – and denying approval under Section 80G(5) of the Act dated 23.12.2024.

2.

At the outset, Ld. Counsel for the assessee has invited our attention to the impugned orders of the Ld.CIT(E) to demonstrate that the Ld.CIT(E) has rejected aforesaid applications of the assessee on the ground that the assessee failed to furnish the self- certified copy of original deed/ Memorandum of Association / constitution of the Trust. Ld. AR of the assessee has submitted that email sent by the Ld.CIT(E) calling for the aforesaid information did not come to the notice of the trustees and, therefore, the compliance could not be made. Ld. Counsel also submitted that the assessee trust may be given an opportunity to furnish the relevant details and documents before the Ld.CIT(E).

3.

Considering the rival submission, in our view, interests of justice will be served, if the assessee is given an opportunity to furnish the necessary documents and details before the Ld.CIT(E). In view of this, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on both of the applications of the assessee. Needless to say that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and furnish the necessary details and the assessee trust will also furnish the requisite details and documents and promptly reply to the queries, if any, made by the Ld.CIT(E). The Ld.CIT(E), thereafter, will decide the applications & 392/Ahd/2025 [Indram Foundation vs. CIT(Exemption)] - 3 – on merits in accordance with law. Both the appeals of the assessee trust are treated as allowed for statistical purpose.

4.

In the result, both appeals filed by the assessee trust are allowed for statistical purposes.

This Order pronounced on 27/11/2025

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/11/2025 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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