MORRYS FOUNDATION ,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “बी“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, AHMEDABAD
सुी सुिचा काले, ाियक सद एवं
ी मकरंद वसंत महादेवकर, लेखा सद के सम"।
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BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER &
SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER
आयकर अपील सं /ITA Nos. 1962/Ahd/2024 & 1963/Ahd/2024
िनधारण वष /Assessment Year : -
Morrys Foundation
SF-203, Plot No.R-1, K. Road,
Nr. New Green C, Sector-26,
Nr.Tata Chowkdi
Gandhinagar – 382 028
बनाम/
v/s.
The CIT (Exemption)
Anandnagar-Prahladnagar
Road
Ahmedabad – 380 015
थायी लेखा सं./PAN: AAQCM 3419 G
अपीलाथ%/ (Appellant)
&' यथ%/ (Respondent)
Assessee by :
Shri Suchit Patel, AR
Revenue by :
Shri V. Nandakumar, CIT-DR
सुनवाई की तारीख/Date of Hearing : 13/02/2025
घोषणा की तारीख /Date of Pronouncement: 14/02/2025
आदेश/O R D E R
PER MAKARAND V. MAHADEOKAR, AM:
Both these appeals have been filed by the assessee against the separate orders of the Commissioner of Income Tax (Exemptions), Ahmedabad
[hereinafter referred to as “CIT(E)”] dated 05.04.2024 and 03.04.2024, rejecting the assessee’s applications for registration under Section 12AB of the Income
Tax Act, 1961 (hereinafter referred to as “the Act”) and approval under Section 80G(5) of the Act respectively.
ITA Nos.1962 & 1963/Ahd/2024
4. Aggrieved by the order of CIT(E) the assessee is in appeals with following grounds of appeal(s):
1. The Learned CIT (Exemption) erred in fact and law in rejecting the approval under Section 12AA of the Income Tax Act.
2. Your appellant prays for appropriate relief on the above grounds of appeal.
ITA Nos.1962 & 1963/Ahd/2024
5. During the course of hearing before us the assessee submitted a paper book containing supporting documents, including:
i)
Supporting evidence of expenses incurred for charitable activities; ii)
Documentary proof of activities carried out by the trust; iii)
Bank statements; and iv)
Audit reports and income tax returns for FY 2022-23 and FY 2023-
24. 5.1. Furthermore, Circular No. 07/2024 dated 25.04.2024, issued by the Central Board of Direct Taxes (CBDT), has extended the due date for filing
Form No. 10A/10AB to address the practical difficulties faced by taxpayers and stakeholders. This relaxation acknowledges the procedural challenges that taxpayers have encountered. In light of this beneficial circular, the assessee’s delayed filing of Form 10AB needs to be reconsidered by the CIT(E).
The Departmental Representative (DR) has not raised any objections to the matter being restored to the CIT(E) for fresh adjudication. Considering the totality of the facts, we are of the view that the ends of justice would be met if the matter is restored to the file of CIT(E) for fresh adjudication. The ITA Nos.1962 & 1963/Ahd/2024 अहमदाबाद/Ahmedabad, िदनांक/Dated 14/02/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)-Ahmedabad 5. िवभागीय #ितिनिध , आयकर अपीलीय अिधकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.