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

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ITA 365/AHD/2025Status: DisposedITAT Ahmedabad06 May 2025Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by remanding the matter back to the CIT(E). This would allow for a fresh consideration of the application and the submissions made by the assessee.

What were the facts?

The assessee, a Trust, applied for registration under Form No.10AB. The CIT(E) rejected the application, deeming it non-maintainable due to failure to submit substantial documents.

What were the issues?

Whether the CIT(E) erred in rejecting the application for approval as non-maintainable, and whether the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 80G(5)(iv)(B),Section 80G(5)(iii),Section 80G(5)(11)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-Ms. SUCHITRA KAMBLE

For Appellant: Shri Mehul K Patel, AR
For Respondent: Shri Alpesh Parmar, CIT. DR
Hearing: 05.05.2025Pronounced: 06.05.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: N.A) Prerna Pragati Mandal, The Commissioner of Vs. Limbach Mataji Mandir, Income Tax(Exemption), Near Rangmanch, Ahmedabad. Sector No.13, Gandhinagar-382016. [PAN :AABTP0121 G] (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, AR Respondent by: Shri Alpesh Parmar, CIT. DR Date of Hearing 05.05.2025 Date of Pronouncement 06.05.2025 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.

2.

The assessee has raised the following grounds of appeals:

1. 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.

2. 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. Prerna P Mandal Vs. CIT Asst. Year : N.A - 2– 3. 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. 4. The appellant craves liberty to add, alter, amend any ground of appeal

3. 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.

4.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

5.

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. Prerna P Mandal Vs. CIT Asst. Year : N.A - 3– 7. In the result, the appeal of the assessee is allowed for statistical purposes.

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