SHALIMAR CHARITABLE TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “D” 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), Ahmedabad (in short
“Ld. CIT(E)”), vide order dated 29.08.2024 passed for A.Y. N.A.
The Assessee has taken the following grounds of appeal:- 1. The Ld. CIT(E) has erred in passing an order in Form 10AD by rejecting the appellant's current application filed in Form 10AB for registration or approval u/s 80G(5) of the Income Tax Act, 1961. It is submitted that the order passed by Ld. CIT(E) is incorrect and illegal both on facts and on law and the same be deleted. 2. Your Appellant submits that Ld. CIT(E) has wrongly interpreted various clauses of the Appellant Trust Deed The Ld. Asst.Year –NA - 2–
CIT(E) has misconstrued the Trust's objectives as being for the benefit of a specific religious community or caste, namely Muslims as this community is effectively public at large. This interpretation is entirely erroneous and unjustified, and the clause is of relief to all without cast or credit. The order passed by the Ld. CIT(E) is, therefore, unsustainable and should be quashed.
3. The Ld. CIT(E) erred by passing the order without properly considering the appellant's submission to the Show Cause notice and failing to provide an adequate opportunity to be heard. This violation of natural justice renders the order void ab initio. It is therefore prayed that the order be annulled and the appellant's application be approved
4. The order passed by the Ld. CIT(E) is legally flawed and contrary to both the provisions of the law and the facts of the case. It grossly disregards and violates the precedent set by the Honourable
Supreme Court in the case of Ahmedabad Rana Caste Association v.
CIT (1971) 82 ITR 704. It is therefore submitted that the same be held now.
5. Your appellant craves leave to add, alter, and/or to amend all or any of the grounds before the final hearing of the appeal.
The brief facts of the case are that assessee’s application for grant of registration u/s. 80G(5) of the Act, was denied on the ground that since the assessee Trust has been formed for the benefit of a “particular religious” Asst.Year –NA - 3–
In view of above, the appeal of the assessee is dismissed as withdrawn.
This Order pronounced in Open Court on 29.01.2025 (ANNAPURNA GUPTA)
JUDICIAL MEMBER
()
Ahmedabad; Dated 29.01.2025
Manish, Sr. PSITA No. 1580/Ahd/2024
Asst.Year –NA
- 4–
आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
1. 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.