PRERNA PRAGATI MANDAL,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

The assessee has raised the following grounds of appeals:

That on facts, and in law, the learned CIT (Exemption) has grievously erred in rejecting the application for approval u/s.80G(5) (iv) (B) of the Act as non maintainable.

That on facts and in law, the appellant made a bona fide error in selecting sub-clause (iv) instead of sub-clause (ii) of section 80G(5) of the Act. Asst. Year : N.A - 2–

That on facts, and in law, learned CIT (Exemption) be directed to consider the application under the correct provisions of section 80G(5) (11) of the Act, and decide on merits.

The appellant craves liberty to add, alter, amend any ground of appeal.

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. However, Ld. CIT(E) rejected the application for approval u/s.80G(5)(iii) of the Act, since the assessee trust failed to submit substantial document and the application was rejected as non-maintainable.

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(A). 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. Asst. Year : N.A - 3–

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.