MADHAV SHAKTI CHARITABLE TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SMT. ANNAPURNA GUPTA & SHRI SIDDHARTHA NAUTIYAL
PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:
This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld.
CIT(E)”), Ahmedabad vide order dated 22.10.2024. 2. The assessee has raised the following grounds of appeal:
“1. Learned CIT(E) has erred in law and on facts of the case in passing the impugned order without giving proper attention on documents submitted.
Learned CIT(E) has erred in law and on facts of the case in rejection the provisional registration of the Appellant u/s. 80G of the Act.
Your appellant may be allowed to add, amend, alter or raise additional grounds of appeal.”
The brief facts of the case are that the assessee / applicant trust is a charitable trust registered under the Bombay Public Trust Act, 1950 on 15.11.2017. The assessee / applicant applied for provisional registration under Section 80G of the Act and got provisional registration. Thereafter, the applicant / assessee trust applied for regular registration or approval in Madhav Shakti Charitable Trust vs. CIT(E) Asst.Year –N.A. - 2–
Form 10AB on 22.05.2024. On going through the application filed by the assessee / applicant trust, the Ld. CIT(E) asked the assessee / applicant trust to submit certain details / documents vide notices dated 02.08.2024
and 01.10.2024. However, Ld. CIT(E) noted that the assessee / applicant trust neither filed any submission nor sought any adjournment in the case.
Accordingly, Ld. CIT(E) dismissed the application for registration under Section 80G of the Act with the following observations:
“7. As discussed above, the applicant/assessee has failed to file documentary evidences to enable me to satisfy about:
(A) the genuineness of activities of such institution or fund; and (B) the fulfillment of all the conditions laid down in clauses (i) to (v) of section 80G(5) of the act.
In view of the above, the present application filed in Form No. 10AB for approval u/s 80G(5)(iii) of the Act is rejected and your provisional approval also stands cancelled.”
The assessee / applicant trust is in appeal before us against the aforesaid order passed by Ld. CIT(E), dismissing the application for grant of registration under Section 80G of the Act.
Before us, the Counsel for the assessee / applicant trust admitted that there was inadvertent non-compliance on part of the trust, since it did not look into it’s email and it was only later that the trust realised that there was non-compliance on it’s part, when the order rejecting the application filed by the assessee / applicant trust was received. The Counsel for the assessee submitted that alongwith Form No. 10AB, the assessee / Asst.Year –N.A. - 3–
of the Act, none of the aforesaid documents were considered by Ld.
CIT(E). The Counsel for the assessee requested that in the interest of justice, the matter may be restored to the file of Ld. CIT(E) for de-novo consideration and the assessee / applicant trust shall diligently and promptly comply with all notices of hearing issued by Ld. CIT(E) and shall file all details as called for in a timely manner.
In response, Ld. D.R. also did not object to the matter being restored to the file of Ld. CIT(E) for de-novo consideration, in the interest of justice.
We have heard the rival contentions and perused the material on record.
In the interest of justice, the matter is being restored to the file of Ld. CIT(E) for de-novo consideration. In case there is further non- compliance on the part of the assessee / applicant trust in responding to notices issued by the Ld. CIT(E), then he would be at liberty to pass appropriate orders on the basis of material available on record.
In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 07/03/2025 (ANNAPURNA GUPTA) JUDICIAL MEMBER Ahmedabad; Dated 07/03/2025
TANMAY, Sr. PSITA No. 2014/Ahd/2024
Asst.Year –N.A.
- 4–
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
1. अपीलाथŎ / The Appellant
2. ŮȑथŎ / The Respondent.
3. संबंिधत आयकर आयुƅ / Concerned CIT
4. आयकर आयुƅ(अपील) / The CIT(A)-
5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.