JAI BHAGWATI CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

This appeal is filed by the Assessee against order dated 27.11.2024, passed by the CIT(E), Ahmedabad.
2. The assessee has raised the following grounds of appeal:
“1. That on facts, and in law, the learned CIT(Exemption) has grievously erred in not granting sufficient and reasonable opportunity of hearing to the appellant.
2. That on facts, and in law, the learned CIT(Exemption) has grievously erred in rejecting the application for approval u/s.80G(5) of the Act.
3. That on facts, and in law, it ought to be considered that the appeal of the appellant against rejection of application u/s.12A of the Act is pending before Hon’ble ITAT Bench “A” as on today bearing ITA
No.1771/Ahd/2024. 4. The appellant craves liberty to add, alter, amend any ground of appeal.
3. The appellant Trust has filed Form No.10A in respect of the application for approval under Sub-clause (B) of Clause (iii) of First Proviso to Sub-section (5) of Section 80G of the Income Tax Act, 1961. The CIT(Exemption) rejected the appellant
Trust’s application stating therein that the registration under Section 12A of the Act is pre-requisite for grant of approval under Section 80G of the Act which in absence of valid registration certificate the approval under Section 80G of the Act could not be granted.
4. Being aggrieved by the rejection, the appellant Trust filed appeal before us.
5. The Ld. AR submitted that the appeal of the appellant Trust against rejection of application under Section 12A of the Act is allowed by the Tribunal in ITA
No.1771/Ahd/2024 thereby remanding back the matter to the file of the CIT(Exemption).
6. The Ld. DR relied upon the order of the CIT(Exemption).
7. We have heard both the parties and perused all the relevant material available on record. Since the Tribunal in ITA No.1771/Ahd/2024 wherein the Tribunal has remanded back the matter to the file of the CIT(Exemption)regarding the consideration of application under Section 12A, the present appeal is in respect of Section 80G(5) approval and hence the same also needs to be remanded back to the file of the CIT(Exemption) for proper consideration. The appellant Trust be given opportunity of hearing by following the principles of natural justice.
8. In the result, appeal of the appellant Trust is partly allowed for statistical purpose.
Order pronounced in the open Court on this 19th March, 2025. (DR. BRR KUMAR)
Judicial Member

Ahmedabad, the 19th March, 2025

PBN/*
Copies to:
(1)
The appellant
(2)
The respondent

(3)
CIT

(4)
CIT(A)

(5)
Departmental Representative

(6)
Guard File

By order