SHRI BHATT MEWADA BRAHM SAMAJ GANDHINAGAR,GANDHINAGAR vs. CIT ( EXEMPTION ), AHMEDABAD
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR.BRR KUMAR & SHRI T.R SENTHIL KUMAR
PER: DR. BRR KUMAR, VICE PRESIDENT:
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
(अपीलाथᱮ /Appellant
( ᮧ᭜यथᱮ /Respondent)
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.
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.
Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 20.03.2025. (T.R SENTHIL KUMAR)
VICE PRESIDENT
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Ahmedabad; Dated 20.03.2025
Manish, Sr. PSआदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.