SHRI DASALAD GYATI SAMAST KALOL,PANCHMAHAL vs. THE CIT(EXEMPTION), AHMEDABAD

The assessee has raised the following grounds of appeals:

1 The order passed by U/s.12AB passed on 28.03.2024 by CIT(Exem), Ahmedabad rejecting the application for registration of the appellant trust u/s 12A(1)(ac)(iii) of the Act and cancelling the provisional registration is wholly illegal, unlawful and against the principles of natural justice. Asst. Year : N.A - 2–

1 The Id. CIT(Exem), has grievously erred in law and or on facts in not appreciating fully and properly the submissions made and evidence produced by the appellant in support of the contention that it was a public charitable trust within the ambit of sec.2(15) of the Act so that it was entitled to registration u/s 12AB of the Act.

1 The Id. CIT(Exem), has grievously erred in law and or on facts in rejecting the application for registration u/s 12AB of the Act holding that the appellant trust was not for the benefit of public, though the appellant trust had produced enough evidence to prove that it was established and also carrying on activities for the general public utility.

2 That the in the facts and circumstances of the Id. CIT(Exem), ought not to have rejected the application for registration by mis-construing the object clause of the trust and disregarding the activities carried on by it which conclusively proved that the trust was established and carrying on for the advancement of general public utility and as such it was within the ambit of Sec. 2(15) of the Act.

3 The Id. CIT(Exem), has grievously erred in law and or on facts in not appreciating that the appellant was enjoying registration u/s 12A of old regime.

1 The Ld.CIT(Exem.) has grievously erred in law and or on fact in holding that the provisions of sec 13(1)(b) were applicable because the appellant was a religious trust and not composite trust.

2 That the in the facts and circumstances of the Ld.CIT(Exem), ought not to have held that the provisions of sec 13(1)(b) were applicable because the appellant was a religious trust and not composite trust.

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the I.T Act, 1961, since the assessee-trust failed to submit the substantial documentary evidences.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal. Asst. Year : N.A - 3–

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

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.