SHRI DIGAMBER JAIN JANGDA PORWAD,INDORE vs. CIT EXEMPTION, BHOPAL

आदेश / O R D E R

Per Paresh M Joshi, J.M.:

This is an appeal filed by the assessee Under Section 253 of

the Income Tax Act, 1961 (hereinafter referred to as the “Act” for

sake of brevity) before this Tribunal. The assessee is aggrieved by

the order bearing Number ITBA/EXM/F/EXM45/2024-25/

1070712579(1) dated 28.11.2024 passed by the Ld. CIT(E) which

is hereinafter referred to as the “Impugned order”.

Page 1 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025 2. FACTUAL MATRIX

2.1 That the assessee had applied in Form 10AB for the

registration u/s 80G(5)(iii) under the Act.

2.2 That consequently, opportunity letter was issued on

29.08.2024 to the assessee and various documents/details were

called for to process the said application and so also to verify the

objects and activities of the assessee.

2.3 In response to the notice, the assessee had submitted its

reply along with various documents through e-filing portal which

were examined, considered and placed on record.

2.4 That after the examination of submitted reply/documents, a

notice was issued to the assessee on 21.11.2024 to furnish the

following documents/information/clarification.

Page 2 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025 2. Please furnish a note on charitable/religious activities carried out by the society during last three years/since inception along with documentary proof, photos, location etc.

2.5 That in response to above notice dated 21.11.2024 the

assessee submitted reply and filed some documents. The

Page 3 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025 assessee society has not submitted detailed documents,

educational receipts or vouchers in support of his claim.

2.6 That during the examination of the submitted

documents/information, it is found that the assessee society has

failed to substantiate its claim with sufficient documentary

evidences regarding charitable activities done by the assessee

society.

2.7 In the “impugned order” the Ld. CIT(E) has observed and

held as under:-

“3. Despite affording reasonable opportunities of being heard and adequate time, the assessee has not submitted complete information/documents/clarification as called by this office notices, which are necessary to verify the objects & activities and eligibility of the assessee for the registration / approval u/s 80G(5). Therefore, the application of the assessee cannot be processed due to non-submission of documents/clarification sought through opportunity notices. Considering the facts of the case and reason(s) mentioned above and compulsory provisions of the Act, the application of the assessee filed in Form 10AB for grant of registration u/s 80G(5) of the Act is hereby rejected. The provisional registration certificate u/s 80G(5) granted by the CPC on in Form 10AC vide URN No. AAYTS8838CF20241 is also hereby cancelled as per provisions of the section 12AB(1)(B)(ii)(B) of the Income Tax Act.”

2.8 That the assessee being aggrieved by the “impugned order”

has preferred the instant appeal before this Tribunal and has

Page 4 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025 raised following grounds of appeal in Form No.36 against the

“impugned order” which are as under:-

“1. That the Ld. Assessing Officer erred in facts of the case and passed an ex-parte order without considering the facts of the case. 2. The Ld. Commissioner of Income-tax (Exemption) erred in denying the approval under clause (iii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961 as applied in Form 10AB without considering the merits of the case. The rejection therefore made by Commissioner of Income Tax (Exemption) is totally wrong. 3. That the appellant craves to leave, add, alter or amend any of the ground at or before hearing”.

3.1 The hearing in the matter took place before this Tribunal on

26.06.2025 when the Ld. AR for and on behalf of the assessee

appeared before us and interalia brought to our notice that the

“impugned order” besides being illegal and bad in law is

violative of the principles of the natural justice. The Ld. AR has

placed on the record of this Tribunal a paper book containing

pages 1 to 88. It was contended basis pages 86 to 88 that the

registration u/s 12AB(1)(6) was granted to the assessee on

12.09.2024. It was submitted that with regard to Section 80G

Page 5 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025 the Ld. CIT(E) by a query letter dated 21.11.2024 had sought a

detailed explanation along with the documents and as and by

way submissions dated 26.11.2024 all relevant data and

information was provided to the Ld. CIT(E) and reliance was

placed on page 64 of the paper book to substantiate the said

submissions. The Ld. AR however agreed that further

information and documents like educational receipts, vouchers in

support of claim for 80G and other documents and papers related

to charitable activities for the purpose of 80G could not be filed.

The Ld. AR however contended that while new quarries were

made and sought and that the same falls within the domain of

CIT(E) to seek for purposes of 80G it was submitted that last

opportunity be afforded to them so that they would file all

relevant information and documents in order to substantiate

their claim of registration u/s 80G. Per contra Ld. DR contended

that full and complete reply was not filed by the assessee in

response to query letter of CIT(E) dated 21.11.2024 hence the

registration was rejected for want of requisite documents and

papers however he stated that it is up to the bench to take

Page 6 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025 suitable call according to law whether issue is to be remanded

back to the file of CIT (E) or not.

4.1 We now have to decide the legality, validity and the

proprietery of the “impugned order” basis records of the case

and rival contentions canvassed before us.

4.2 We have carefully perused the records of the case as

presented to this Tribunal by both Ld. AR & Ld. DR to determine

the legality, validity of the “impugned order” basis law and by

following due process .

4.3 We are of the considered opinion that assessee has already

secured registration u/s 12AB and that 80G application is

rejected for want of few material documents and information

which Ld. CIT (E) had desired and on which Ld. CIT(E) has

commented in his “impugned order”. Under the circumstances

we are of the considered view that full and material particulars

along with documents data should be furnished by the assessee

to claim the benefit of 80G. The CIT (E) is seeking relevant

papers in order to satisfy claim u/s 80G. Hence we set aside the

Page 7 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025 “impugned order” and direct the CIT (E) to pass a fresh order on

denovo basis after the assessee has furnished all the documents

and papers to his full and complete satisfaction. Assessee to act

accordingly.

5.1 In the premises drawn up by us, we set aside the

“impugned order” as and by way of remand on denovo basis.

5.2 In the result appeal of the assessee is allowed for statistical

purpose.

Order pronounced in open court on 30.06.2025.

Sd/- Sd/-

(B.M. BIYANI) (PARESH M JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Indore िदनांक / Dated : 30/06/2025 Dev/Sr. PS

Page 8 of 9

Shri Digamber Jain Jangda Parwad ITA No. 35/Ind/2025

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

By order COPY Senior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

Page 9 of 9