RANG AMARNATH SEVA TRUST CHHOTAUDEPUR,CHHOTAUDEPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 7/AHD/2025Status: DisposedITAT Ahmedabad20 March 2025AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal has not yet decided the case on merits as the provided text only contains the grounds of appeal and procedural information. The appeals are filed against the orders of the CIT(E) rejecting the trust's applications for registration.

What were the facts?

The appellant, Rang Amarnath Seva Trust, filed appeals against two orders passed by the CIT(E) rejecting its applications for registration under Section 12AB(1)(b) and Section 80G(5)(iii) of the Income Tax Act. The appeals also challenge the cancellation of provisional registration and a direction to compute tax liability under Section 115TD.

What were the issues?

The key issues revolve around the rejection of the trust's applications for final registration under Section 12A(1)(ac)(iii) and Section 80G(5)(iii), and the cancellation of its provisional registration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A,Section 80G,Section 115TD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE

For Appellant: Smt. Aashiya Saduwala, CA &, Shri Amar K. Shah, CA
For Respondent: Shri R.N. Dsouza, CIT-DR
Hearing: 10.03.2025Pronounced: 20.03.2025

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

1. These two appeals are filed by the Appellant Trust against two separate orders, dated 13.11.2024, & 15.11.2024 respectively, passed by the CIT(E), Ahmedabad for Assessment Year 2025-26 for both.

2. The Appellant Trust has raised the following grounds of appeal:

“Being aggrieved by the order dated 13.11.2024, u/s.12AB(1)(b) of the Income Tax Act, 1961 (Hereinafter referred as "The Act"), rejecting the application filed in form 10AB, for registration u/s.12A(1)(ac)(iii) of the Act, by the Commissioner of Income Tax (Exemption), Aayakar Bhawan (Vejalpur), Ahmedabad, (hereinafter referred as "CIT(Exemption)"), the appellant has preferred this appeal on the following grounds:

& 8/Ahd/2025 Assessment Years: 2025-26 for both Rang Amarnath Seva Trust Chhotaudepur vs. CIT(E) Page 2 of 3

1.

On facts and circumstances of the case and in law, the order passed by the Hon'ble CIT(Exemption), rejecting the application filed in form 10AB, for final registration u/s.12A(1)(ac)(iii) of the Act, is bad in law.

2.

On facts and circumstances of the case and in law, the order passed by the Hon'ble CIT(Exemption), cancelling the provisional registration of the appellant, for registration u/s.12A(1)(ac)(vi)(A) of the Act, is bad in law.

3.

On facts and circumstances of the case and in law, the order passed by the Hon'ble CIT(Exemption), directing the appellant to compute the tax liability u/s.115TD of the Act read with rule 17B of the IT Rules, is bad in law. 4. Your appellant prays for leave to add, alter and/or amend/withdraw any and /or all the grounds of appeal adduced above.” for Assessment Year 2025-26

“Being aggrieved by the order dated 15.11.2024, rejecting the application filed in form 10AB, for registration u/s.80G(5)(iii) of the Income Tax Act, 1961 [Hereinafter referred as "The Act") of Commissioner of Income Tax (Exemption), Aayakar Bhawan (Vejalpur) Ahmedabad, (hereinafter referred as "CIT Exemption)"), the appellant has preferred this appeal on the following grounds:

1. On facts and circumstances of the case and in law, the order passed by the Hon'ble CIT (Exemption), rejecting the application filed in form 10AB, for final registration u/s. 80G(5)(iii) of the Act, is bad in law.

2. Your appellant prays for leave to add, alter and/or amend/withdraw any and for all the grounds of appeal adduced above.”

3. The appellant Trust has filed application for registration of Trust in Form 10AB under Sub-Clause(iii) of Clause (ac) of Sub-Section (1) of Section 12A of the Income Tax Act, 1961 as well as application for approval under Clause (iii) of First Proviso to Sub-Section(v) of Section 80G of the Income Tax Act, 1961. The CIT(Exemption) vide order dated 13.11.2024 and 15.11.2024 rejected both the applications and cancelled the provisional registration of the Trust and not granted approval under Section 80G of the Act.

4.

Being aggrieved by the rejection, the appellant Trust filed appeals before us.

5.

The Ld. AR submitted that the CIT(E) has not given any substantial finding and has not considered the documents filed by the assessee. Therefore, the Ld. AR & 8/Ahd/2025 Assessment Years: 2025-26 for both Rang Amarnath Seva Trust Chhotaudepur vs. CIT(E) Page 3 of 3 submitted that the matter may be remanded back to the file of the CIT(E) for proper adjudication of the issue.

6.

The Ld. DR submitted that the assessee failed to give the details to the CIT(E) and hence the CIT(E) has rightly rejected both the applications.

7.

We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the issuance of notice to the assessee and the details thereof has not been given in paragraph no.3 or in paragraph no.2 of the order dated 13.11.2024 passed by the CIT(E). Besides this, the CIT(E) has also not granted proper opportunities to the appellant Trust for producing the details and hence it will be appropriate to remand back this matter to the file of the CIT(E) for proper adjudication of the issues and decide the application filed by the appellant Trust under Section 12A(1)(ac)(iii) of the Act as well as Section 80G(5)(iii) and it is proviso. The assessee be given opportunity of hearing by following the principles of natural justice.

8.

In the result, both the appeals filed by the appellant Trust are partly allowed for statistical purpose.

Order pronounced in the open Court on this 20th March, 2025.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →