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

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ITA 1481/AHD/2025Status: DisposedITAT Ahmedabad14 October 2025Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee failed to produce substantial documents and had not complied with notices. However, to serve the interests of justice, the matter was remanded back to the CIT(Exemption) for a fresh consideration of the application.

What were the facts?

The assessee, a Trust, filed an application for registration under section 80G(5)(iii) of the Income Tax Act. The CIT(Exemption) rejected the application citing non-compliance and failure to submit substantial documentary evidence despite notices.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the application for approval under section 80G(5)(iii) due to non-compliance and failure to provide documents, and if the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE

For Appellant: Shri Hardik Mehta, AR
For Respondent: Shri Rignesh Das, CIT. DR
Hearing: 09.10.2025Pronounced: 14.10.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: N.A) Goyam Gunanuragi Shri The Commissioner of Vs. Jaybhanu Bhakti Trust, Income Tax(Exemption), 1, Ishvashyam Society, Ahmedabad. Manekbag, Ahmedabad-380015. [PAN :AAETG4427 F] (Appellant) .. (Respondent) Appellant by : Shri Hardik Mehta, AR Respondent by: Shri Rignesh Das, CIT. DR Date of Hearing 09.10.2025 Date of Pronouncement 14.10.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-

This appeal is filed by the Assessee against the appellate order dated 18.07.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A.

2.

The assessee has raised the following grounds of appeal:

1. 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).

2. 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– 3. 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 4. 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 5. Your Appellant reserves the right to add, modify, amend or withdraw any ground(s) of appeal on or before the hearing of the appeal 3. 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.

4.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

5.

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– order by taking into consideration the submissions /explanations submitted by the assessee.

6.

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

The order is pronounced in the open Court on 14.10.2025.

Sd/- Sd/- (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER (True Copy) (True Copy) Ahmedabad; Dated 14.10.2025 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

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