GOYAM GUNANURAGI SHRI JAYBHANU BHAKTI TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The assessee has raised the following grounds of appeal:

The Hon'ble CIT(Exemption) has erred both in law and on facts by the of the Appellant for grant of approval under clause (iii) of first proviso to sub-section(5) of section 80G of the Income Tax Act, 1961 ('the Act).

The Hon'ble CIT(Exemption) has erred in rejecting the application for part of app 80(5) of the Act, as the Appellant was restricted by reasonable cause to submit the relevant details called for. Asst. Year : N.A - 2–

The Hon’ble CIT(Exemption) has erred in cancelling the provisional approval granted is 60015) of the Act on the ground that the Appellant could not comply with the notices issued for furnishing certain details/documents

The Hon'ble CIT(Exemption has erred in treating the present application for approval filed, as non maintainable, which is against the principle of natural justice

Your Appellant reserves the right to add, modify, amend or withdraw any ground(s) of appeal on or before the hearing of the appeal

The facts of the case are that the assessee is a Trust and 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 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 the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an Asst. Year : N.A - 3–

In the result, the appeal of the assessee is allowed for statistical purposes.

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.