SHRI BHATT MEWADA BRAHM SAMAJ GANDHINAGAR,GANDHINAGAR vs. CIT ( EXEMPTION ), AHMEDABAD

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ITA 124/AHD/2025Status: HeardITAT Ahmedabad20 March 2025Bench: DR.BRR KUMAR (Vice President), SHRI T.R SENTHIL KUMAR (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 Ld. CIT(E) for a fresh consideration of the application, taking into account the submissions filed by the assessee.

What were the facts?

The assessee, a trust engaged in charitable activities, applied for permanent approval under Section 80G. Despite being granted a provisional registration, the trust failed to furnish required details and documents, leading to the rejection of its application by the Ld. CIT(E).

What were the issues?

Whether the rejection of the application for permanent approval under Section 80G due to non-compliance was justified, or if a remand for fresh consideration is necessary to provide the assessee with an opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: DR.BRR KUMAR & SHRI T.R SENTHIL KUMAR

For Appellant: Shri Manoj H Lekinwala, AR
For Respondent: Shri AP Singh, CIT. DR
Hearing: 17.03.2025Pronounced: 20.03.2025

O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT:

1.

The captioned appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad, vide order dated 21.11.2024. 2. The Assessee has taken the following grounds of appeal:-

Trust is doing charitable activities since 28-01-2010. trust is doing educational, health related, youth development, envirmental and other activities since incorporation trust has been granted approval under section 80g as per order dated 04- 04-2022. trust has applied for permanent approval under section 80g. trust has requested online for adjournment on 13-11-2024 Asst.Year –2024-25 - 2– for given submission 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 so we are filing this appeal we may be allowed to add any other ground of appeal.

3.

The assessee is a Trust doing charitable activities since 28.01.2010. The assessee-trust has filed Form No.10AB for approval u/s.80G(5)(iii) of the Act. In this regard, several notices were issued to the assessee-trust requesting to furnish details/documents. In pursuance to the same, the assessee- trust remains un-complied, and the documentary evidences called for were also not submitted. Hence, the Ld.CIT(E) rejected the application for registration u/s.80G(5)(ii) of the Act and also cancelled the provisional registration.

4.

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

5.

At the outset, we find that the Ld.CIT(E) has rejected the application filed in Form 10AB for approval u/s.80G(5)(iii) of the Act of the assessee-trust due to non-compliance. The Ld.AR further submitted that owing to unforeseen situation due compliance before the Ld.CIT(E) could not be made. Therefore, prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee needs to furnish the proof of filing the submissions before the Ld. CIT(E). Having considered the facts on record, Asst.Year –2024-25 - 3– 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 filed by the assessee.

6.

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

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