SHREE LAXMINARAYAN EDUCATION AND CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
These two appeals have been filed by the different assessee against the separate orders passed by the Ld. Commissioner of Income
Tax (Exemption), Ahmedabad, both dated 29.12.2024. Since the issues
ITA Nos. 339 & 340/Ahd/2025
Asst. Year : N.A - 2–
raised in these appeals are interconnected, we consider it appropriate to reproduce the grounds of appeal in ITA No.339/Ahd/2025 .
2. The assessee has raised the following grounds of appeal:
“…1. The order passed by Ld.CIT(Exemption) is bad in law and required to be quashed.
Ld.CIT (Exemption) erred in rejecting application for registration u/s.80G(5) of the Act by observing that trust is charitable cum religious trust and thus violated provision of section 80G(5)(ii) & 80G(5B) of the Act. 3. Ld.CIT(Exemption) ought to have considered the fact and activities of the trust and ought to have granted registration.
Without prejudice to the above and in alternative, Appellant trust pray to set aside the case with direction to verify activities of the trust and ought to have granted registration…”
The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB under the provisions of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961, on the ground that the assessee-trust failed to furnish the requisite details/explanation and to establish the genuineness of its activities.
Aggrieved by the orders 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 ITA Nos. 339 & 340/Ahd/2025 Asst. Year : N.A - 3–
application of the assessee on the ground that that the assessee-trust failed to furnish substantial documents. 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 order by taking into consideration the submissions /explanations submitted by the assessee.
In the result, both the appeal of the assessee are allowed for statistical purposes.
The order is pronounced in the open Court on 30.09.2025. (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
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Ahmedabad; Dated 30.09.2025
MV
ITA Nos. 339 & 340/Ahd/2025
Asst. Year : N.A - 4–
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
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.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.