SHRI RANG AVADHOOT PARIVAR TRUST,GANDHINAGAR vs. CIT ( EXEMPTION ), AHMEDABAD

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ITA 115/AHD/2025Status: DisposedITAT Ahmedabad22 April 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 CIT(E) did not consider the evidence filed by the applicant trust. Therefore, the matter was remanded to the CIT(E) for fresh consideration of the application and to pass an order taking into account the evidence, while also providing an opportunity for a hearing.

What were the facts?

The applicant, Shri Rang Avadhoot Parivar Trust, is a Public Charitable Trust that applied for permanent approval under Section 80G of the Income Tax Act, 1961. The CIT(E) rejected the application without considering the evidence submitted, leading to the trust filing an appeal.

What were the issues?

Whether the CIT(E) properly adjudicated the application for permanent approval under Section 80G by considering all the evidence submitted by the trust and following the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 80G,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMARMS. SUCHITRA KAMBLE

For Appellant: Shri Manoj H. Lekinwala, A.R
For Respondent: Shri Prathvi Raj Meena, CIT-D.R

आदेश/ORDER PER: DR. B.R.R. KUMAR, VICE PRESIDENT:

1.

This is an appeal filed against the order dated 21-11-2024 passed by CIT(Exemption), Ahmedabad for assessment year N.A.

2.

The grounds of appeal are as under:- “TRUST IS DOING CHARITABLE ACTIVITIES SINCE 21.12.1980. TRUST HAS BEEN GRANTED APPROVAL UNDER SECTION 80G AS PER ORDER DATED 04- 04-2022. TRUST HAS APPLIED FOR PERMINANT APPROVAL UNDER SECTION 80G. TRUST HAS REQUESTED ONLINE FOR ADJOURNMENT ON 13-11-2024 FOR GIVEN SUBMITION UPTO 28-11-2024. BUT REJECTION ORDER IS PASSED ON 21-11-2024 SO OPPORTUNITY FOR GIVING DETAILS NOT AVAILABLE TO THE TRUST. THE ACT OF CIT (EXEMPTION) IS AGAINST PRINCIPAL OF NATURAL JUSTICE. THE TRUST HAS ALSO FILED GREIVANCE FOR THE SAME. BUT NO REPLY IS RECEIVED SO FAR. SO WE ARE FILING THIS APPEAL. WE MAY BE ALLOWED TO ADD ANY OTHER GROUND OF APPEAL.”

Shri Rang Avadhoot Parivar Trust, A.Y. N.A.

3.

The facts of the case are that the applicant is a Public Charitable Trust and the activities of the trust are charitable within the meaning of section 2(15) of the I.T. Act. The applicant trust filed the application in Form 10AB on 29.06.2024 for permanent approval u/s. 80G of the Income Tax Act, 1961. Notices were issued from time to time requesting to furnish details/documents. The CIT(E) rejected the application of the applicant vide order dated 21-11-2024. Aggrieved by the order of the CIT(E), the applicant trust filed appeal before the Tribunal.

4.

At the outset, the Ld. A.R. submitted that the CIT(E) has rejected the application for permanent approval u/s. 80G of the Act of the assessee without considering the evidence which has already been filed along original Form 10AB application on 29.06.2024. Therefore, Ld. A.R. submitted that the matter may be remanded to then CIT(E) for proper adjudication. The CIT-D.R. relied upon the order of the CIT(E).

5.

We have heard both the parties and perused all the relevant record. It is pertinent to note that the CIT(E) has not at all considered the evidence filed by the applicant trust. Hence, it will be appropriate to remand the matter to the file of the CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the evidences filed by the applicant trust. The applicant trust be given opportunity of hearing by following principles of natural justice.

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