SHREE JAGVALLABH PARSHWANATH BHATHA GHAR TRUST,PALDI, AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Ms. Suchitra Kamble, Judicial Member
And Shri Narendra Prasad Sinha, Accountant Member
Shree Jagvallabh
Parshwanath Bhatha Ghar
Trust,
114 Span Trade Centre,
Opp Kochrab Ashram,
Paldi, Ahmedabad,
Gujarat – 380007. PAN: ABITS1639J
(Appellant)
Vs
The CIT(Exemption),
Ahmedabad
(Respondent)
Assessee by: Shri Sammit Jain & Shri Saiyam Shah, ARs
Revenue by: Shri Sher Singh, CIT-D.R.
Date of hearing
: 18-08-2025
Date of pronouncement
: 03-09-2025
आदेश/ORDER
PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER
These two appeals are filed by the assessee against the denial of approval u/s. 12A(1)(ac)(iii) of the Income Tax, 1961 [in short
“the Act”] and rejection of approval u/s 80G(5) of the Act vide separate orders dated 02/09/2024 and 03/09/2024 respectively, passed by the Commissioner of Income Tax (Exemption),
Ahmedabad [in short the CIT(E)].
ITA Nos.1153 & 1154/Ahd/2025
Assessment Year : NA
I.T.A Nos.1153 & 1154/Ahd/2025 A.Y. NA
3. The following grounds have been taken in the two appeals: -
“1. That the Ld. CIT (Exemption), Ahmedabad, has erred in law and facts by rejecting the application in Form
No.10AB u/s.12A(1)(ac)(iii) of the Act, for the Registration under Section 12A of the Act and therefore your Honors are requested to direct the CIT
(Exemption) to grant registration under Section 12A of the Act.
That the Ld. CIT (Exemption), Ahmedabad has erred in law and facts by giving direction. Further, the applicant should compute the tax liability under Section 115TD of Income Tax Act, 1961 read with Rule 17CB of IT Rules and therefore the said direction is required to quashed.
That your appellant craves liberty to add, amend, alter and delete any grounds of appeal before the final hearing. “1. That the Ld. CIT (Exemption), Ahmedabad, has erred in law and facts by rejecting the application in Form No.10AB w/s. 80G(5)(iii) of the Act, for the Registration under Section 80G of the Act and therefore your Honors are requested to direct the CIT (Exemption) to grant registration under Section 80G of the Act.
That your appellant craves liberty to add, amend, alter and delete any grounds of appeal before the final hearing.”
I.T.A Nos.1153 & 1154/Ahd/2025 A.Y. NA
4. Shri Samit Jain, the ld. Counsel for the assessee submitted that the assessee trust did not furnish the documents enlisted in Rule 17A(2) along with the application. The Ld. CIT(E) had allowed opportunities to the assessee to furnish the details vide notices dated 04.07.2024 and 08.08.2024. However, there was no compliance to the notices as the e-mail account on which the notice was sent was not regularly accessed. Therefore, the application of the assessee was rejected as the Ld. CIT(E) was not satisfied about the genuineness of the activities of the trust and the provisional registration granted earlier was also cancelled. The application for approval u/s 80G(5) of the Act was also rejected in the absence of any registration certificate u/s 12A of the Act. The Ld. AR submitted that the assessee is engaged in charitable activities and it may be allowed another opportunity to furnish the documents as required by setting aside the matter to the file of the Ld. CIT(E).
Per Contra Shri Sher Singh, Ld. CIT. DR submitted that he has no objection if the matter is set-aside to the file of the Ld. CIT(E).
We have carefully considered the submissions of the assessee. We do not find any reasonable explanation for non- compliance before the Ld. CIT(E). In fact, the assessee was not careful and vigilant enough while filing the application in Form No. 10AB of the Act, as the documents enlisted in Rule 17A(2) were not attached along with the application. Thereafter, no compliance was made to the notices of the Ld. CIT(E) and the details and I.T.A Nos.1153 & 1154/Ahd/2025 A.Y. NA documents as required were not furnished. We therefore, deem it proper to impose a cost of Rs.5,000/- on the assessee, which should be deposited in “Prime Minister’s National Relief Fund” within a period of 15 days from the receipt of this order. Subject to the payment of cost, the Ld. CIT(E) is directed to allow one more opportunity to the assessee to furnish the details and documents as required and thereafter, re-adjudicate the applications of the assessee. The matter regarding approval u/s 80G(5) of the Act should be decided after first deciding the matter of registration u/s 12A of the Act. The assessee is also directed to comply before the Ld. CIT(E) and produce the documents and clarification as required by him. 7. In the result, both the appeals filed by the assessee are allowed for statistical purposes. This order is pronounced in the Open Court on 03/09/2025. (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad : Dated 03/09/2025
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलय अधकरण,
अहमदाबाद