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Facts
Aamod Cultural Foundation, a Trust, applied for registration under Section 80G(5)(iii) of the Income Tax Act by filing Form 10AB. The CIT(E) rejected this application due to the assessee's non-compliance and failure to submit the required substantial documentary evidence.
Held
The Tribunal noted that the assessee-trust had indeed failed to produce substantial documents before the CIT(E). Considering the Ld. Counsel's prayer for an opportunity, the Tribunal decided to remand the matter back to the CIT(E) for fresh consideration of the application, allowing the assessee to submit further explanations.
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration under Section 80G(5)(iii) solely based on the non-submission of documents, and if the assessee should be granted a further opportunity to furnish the necessary information.
Sections Cited
80G(5), 80G(5)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI T.R SENTHIL KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER (Assessment Year: N.A) Aamod Cultural Foundation, The Commissioner of Vs. A-602 Shapatha-4, Income Tax(Exemption), Opp Karnavati Club, Ahmedabad. SG Highway, Ahmedabad-380051. [PAN :AANCA1370 K] (Appellant) .. (Respondent) Appellant by : Ms. Urjita Shah, AR Respondent by: Shri Sher Singh, CIT. DR Date of Hearing 29.07.2025 Date of Pronouncement 30.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned This appeal is filed by the Assessee against the appellate order dated 17.09.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A.
The assessee has raised the following grounds of appeals:
1. Learned CIT (Exemption) erred in law and facts by making the order by rejecting the application filed in form 10AB for registration u/s.80G(5) of the IT act for not producing documents required by the authority. Aamod Cultural Foundation Vs. CIT(E) Asst. Year : N.A - 2– 2. Due to non compliance by the side of Accountant, documents are pending to produce against the notice issued by the authority. 3. Appellant craves to add, alter or delete any grounds either before or in the course of 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 order by taking into consideration the submissions /explanations submitted by the assessee. Aamod Cultural Foundation Vs. CIT(E) Asst. Year : N.A - 3– 7. In the result, the appeal of the assessee is allowed for statistical purposes.