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Facts
The appellant filed an application for registration under Section 80G(5)(iii) of the Income Tax Act, which was rejected by the CIT(Exemption) as non-maintainable. This rejection was based on a prior rejection of the application for registration under Section 12A/12B.
Held
The Tribunal held that the CIT(Exemption) had not considered the evidence filed by the applicant. Therefore, the matter was remanded back to the CIT(Exemption) for fresh consideration of the application with due opportunity of hearing.
Key Issues
Whether the rejection of Section 80G registration application was erroneous without considering the submitted evidence, and if the consequential nature of the 80G approval to 12A/12B approval affects the outcome.
Sections Cited
80G(5), 12A, 12B, 80G
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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH
Before: Ms. Suchitra Kamble & Makarand V. Mahadeokar
आदेश/ORDER
Per Suchitra Kamble, Judicial Member:
This is an appeal filed against the order dated 30-12-2024 passed by CIT(Exemption), Ahmedabad.
The grounds of appeal are as under:- “(1) That on facts, and in law, the learned CIT(Exemptions), Ahmedabad has grievously erred in rejecting the application for registration u/s. 80G(5) (iii) of the Act as non-maintainable on the ground that since application for approval of registration u/s.12A/12B having been rejected there is no valid order for registration, which is a prerequisite for grant of approval u/s.80G of the Act. (2) That since on facts and in law, the approval for registration u/s.80G(5)(iii) being consequential to the approval for registration u/s.12A/12B of the Act, the appeal against the order in dispute maybe decided on the outcome of the appeal filed against rejection of approval u/s.12A/12B dated 30/12/2024 Rabari Dharamguru Gadi, A.Y. N.A.
(3) The appellant craves leave to add, alter, amend any ground of appeal.”
1. 1. 3. The applicant/appellant filed the application in Form 10AB on 17.06.2024 for approval u/s. 80G(5) of the Income Tax Act, 1961. Notices were issued from time to time requesting to furnish details/documents. The CIT(E) rejected the application of the applicant vide order dated 30-12-2024. Aggrieved by the order of the CIT(E), the applicant trust filed appeal before the Tribunal.
At the outset, the Ld. A.R. submitted that the CIT(E) has rejected the application for approval u/s. 80G of the Act of the assessee without considering the evidence which has already been filed along original Form 10AB application on 17.06.2024. Therefore, Ld. A.R. submitted that the matter may be remanded to then CIT(E) for proper adjudication. The CIT-D.R. relied upon the order of the CIT(E).
We have heard both the parties and perused all the relevant record. It is pertinent to note that the CIT(E) has not at all considered the evidence filed by the applicant trust. Hence, it will be appropriate to remand the matter to the file of the CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the evidences filed by the applicant trust. The applicant trust be given opportunity of hearing by following principles of natural justice.
In the result, the appeal of the applicant trust is allowed for statistical purposes.
Order pronounced in the open court on 17-11-2025 Sd/- Sd/- (Makarand V. Mahadeokar) (Suchitra Kamble) Accountant Member Judicial Member Ahmedabad : Dated 17/11/2025 2 Rabari Dharamguru Gadi, A.Y. N.A. आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद