ACHARYA SHREE VIDHYASAGAR GAUSHALA TRUST,VIDISHA vs. CIT EXEMPTION, BHOPAL, BHOPAL

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ITA 844/IND/2024Status: DisposedITAT Indore22 July 2025AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, remanded the matters back to the CIT(E) for fresh adjudication. The CIT(E) was directed to provide an opportunity of hearing to the assessee, who was also instructed to participate diligently.

What were the facts?

The assessee's applications for registration under Section 12AB and approval under Section 80G were rejected by the CIT(E) for not submitting complete information. The assessee argued that they had made best efforts and were willing to submit further details.

What were the issues?

Whether the rejection of applications for registration and approval was justified due to incomplete documentation, and if a further opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Venus Rawka, AR
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 21.07.2025Pronounced: 22.07.2025

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

1.

The captioned two (2) appeals, first being relating to registration u/s 12AB and second being 80G, have been preferred by assessee challenging two separate orders bearing DIN: ITBA/EXM/F/EXM45/2024-25/1068744893(1) and DIN: ITBA/EXM/F/EXM45/2024-25/1068745099(1) respectively, both dated 17.09.2024 and both passed by learned Commissioner of Income-Tax

Acharya Shree Vidhyasagar Gaushala Trust & 844/Ind/2024 (Exemption), Bhopal [“CIT(E)”], by which the assessee’s applications for grant of final registration u/s 12AB & final approval u/s 80G of Income-tax Act, 1961 [“the act”] have been rejected. The assessee has raised the grounds as mentioned in Appeal Memos (Form No. 36).

2.

Ld. AR for assessee at first drew us to the impugned orders and demonstrated that the CIT(E) has rejected assessee’s applications on the footing that the assessee has not submitted complete information/ documents as called by him through notices dated 22.07.2024 & 02.09.2024. Ld. AR next carried us to Page 12-13 of Paper-Book where a copy of the reply submitted by assessee to CIT(E) through physical mode on 01.08.2024, duly acknowledged by official seal of CIT(E), is placed. Ld. AR submitted that in the said reply, the assessee has made best of its effort to file the details/documents required by CIT(E). And the assessee is still ready to submit any other detail/document required by CIT(E). Therefore, in the interest of justice, one more opportunity may be given to assessee to enable the submission.

3.

Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent its case before CIT(E) and do not seek unnecessary adjournments.

4.

Considering above submissions of parties and having regard to the principle of natural justice, we remand these matters back to the file of CIT(E) for adjudication afresh. The CIT(E) shall give necessary opportunity of Page 2 of 3

Acharya Shree Vidhyasagar Gaushala Trust & 844/Ind/2024 hearing to assessee and pass appropriate orders. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(E) and do not seek unnecessary adjournments failing which the CIT(E) shall be at liberty to pass appropriate orders in accordance with law. Ordered accordingly.

5.

Resultantly, these appeals are allowed for statistical purpose.

Order pronounced in open court on 22/07/2025

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