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Facts
The assessee-trust's applications for registration under Section 12A and approval under Section 80G were rejected by the Ld. CIT(E) because the assessee did not appear and failed to submit necessary documents and evidence. The assessee's counsel submitted that they are now ready with the documents and requested one more opportunity.
Held
The Tribunal set aside the orders of the Ld. CIT(E) and remitted the issue back to the Ld. CIT(E) for fresh adjudication. The Ld. CIT(E) was directed to examine the documents and evidence for both applications and grant approval if the assessee is eligible.
Key Issues
Whether the Ld. CIT(E) was justified in rejecting the assessee's applications for registration and approval due to non-appearance and non-submission of documents, and whether a fresh opportunity should be granted.
Sections Cited
Section 12A, Section 80G(5)(iii), Section 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
O R D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned two appeals filed by the same assessee, against the separate orders passed by the Ld. Commissioner of Income-tax(Exemption), Ahmedabad [in short ‘Ld.CIT(E)’ dated 13.11.2024 and 15.11.2024 wherein the Ld.CIT(E) has rejected the assessee’s application in Form 10AB, under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) and the Ld. CIT(E) also rejected the assessee`s application in Form No. 10AB, u/s 80G(5) (iii) of the Act.
At the outset, Ld. Counsel for the assessee submitted that assessee-trust did not appear before Ld.CIT(E) and did not furnish details, documents, objects of the trust and evidences, therefore, Ld.CIT(E) denied the registration to the ITA Nso.12-13/Rjt/2025 (A.Y.24-25) Shri Dungarguru Shasan Seva Trust 2 assessee-trust u/s 12A of the Act and also denied the approval under section 80G(5)(iii) of the Act. The Ld. Counsel for the assessee, now, before us, submitted that assessee-trust is ready with the relevant documents and evidences and wants to furnish the same before Ld.CIT(E), if one more opportunity should be given to assessee to furnish objects of the trust, activities of the trust and evidence relating to genuineness of the activities of the trust and other documents and evidences, as a required by ld CIT(E). Therefore, both these appeals may be remitted back to the file of Ld.CIT(E) with a direction to adjudicate afresh these two applications of the assessee, in accordance with law.
On the other hand, Ld. CIT-DR for the Revenue submitted that assessee`s application in pertains to registration u/s 12A of the Act and appeal in 80G(5) of the Act. Since the assessee-trust never appeared before Ld.CIT(E) and never filed relevant documents and evidence before him. Therefore, Ld. CIT-DR has no objection if both these appeals are remitted back to the Ld. CIT(E).
We have carefully considered the facts of the case, the submission of the ld. Counsel for the assessee and ld.CT-DR for the Revenue and evidences gone through on record. However, in the succinct manner, the relevant facts and background are reiterated in order to appreciate the controversy and the issue for adjudication. We note that assessee filed appeals before us, against the order of the Ld. CIT(E), who had rejected the assessee`s application for registration u/s 12A of the Act for the reason that assessee-trust did not appear before Ld.CIT(A) and moreover, the assessee has not submitted the documents and evidences before the ld. CIT(E) and ld. CIT(E) also rejected the assessee`s application for approval under section 80G(5) (iii) of the Act, on account of the same reasons. Therefore, we are of the view that one more opportunity should ITA Nso.12-13/Rjt/2025 (A.Y.24-25) Shri Dungarguru Shasan Seva Trust 3 be given to the assessee to file the required details and documents before the Ld. CIT(E). Therefore, we set aside the order of the ld. CIT(E) and remit the issue back to the file of the ld.CIT(E) to adjudicate the assessee`s applications for registration under section 12A and approval under section 80G(5)(iii) of the Act, afresh.
In the result, filed by the assessee, in is allowed for statistical purposes, in above terms. 6. Since we have remitted the assessee`s appeal relating to registration in u/s 12Aof the Act, therefore, we direct the Ld. CIT(E) to examine the documents and evidences relating to approval u/s. 80G(5)(iii) of the Act, relating to assessee’s appeal in 80G(5) (iii) of the Act, and if the assessee is eligible, then grant approval u/s. 80G(5) (iii) of the Act, in accordance with law.
In the result, appeal filed by the assessee, in , is also allowed for statistical purposes.
In combined result, both the appeals filed by the assessee are allowed for statistical purposes.