SHREE RAM EDUCATION TRUST,GANDHINAGAR vs. CIT ( EXEMPTION ), AHMEDABAD

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ITA 123/AHD/2025Status: DisposedITAT Ahmedabad22 April 2025Bench: Dr. BRR Kumar (Vice President), Ms. Suchitra Kamble (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) failed to consider the evidence filed by the applicant trust and that the matter should be remanded for fresh consideration.

What were the facts?

The assessee, a Public Charitable Trust, applied for permanent approval under Section 80G of the Income Tax Act, 1961. The CIT(E) rejected the application without considering the submitted evidence, despite the trust's charitable and educational activities.

What were the issues?

Whether the CIT(E) erred in rejecting the application for 80G approval without considering the submitted evidence and principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 80G,Section 10AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Dr. BRR Kumar & Ms. Suchitra Kamble

For Appellant: Shri Manoj, CA - A.R
For Respondent: Shri V. Nandakumar, CIT-D.R

आदेश/ORDER

Per Suchitra Kamble, Judicial Member:

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 13-10-1992. TRUST IS DOING EDUCATIONAL ACTIVITIES AND SPECIALY RELATED TO SCIENCE ACTIVITIES FOR WHICH GRANT IS ALSO GIVEN BY GUJCOST SCIENCE DEPARTMENT OF GOVERNMENT OF GUJARAT 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.”

Shree Ram Education 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.

6.

In the result, the appeal of the applicant trust is allowed for statistical purposes.

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