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

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”)

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).

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.