SHRI VINOD MUNSHIANI FOUNDATION,ADIPUR KUTCH vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

3. The learned CIT(E) erred on facts as also in law rejecting the application for registration u/s.80G(5)(iii) of the Act on the alleged ground that approval u/s.80G of the Act could not be granted as the appellant does not have valid order for registration u/s. 12A of the Act which is pre-requisite for grant of approval u/s. 80G of the Act. The learned CIT(E) may kindly be directed to grant registration u/s. 80G(5)(iii) of the Act.

4. Your Honour's craves leave to add, to amend, alter, or withdraw any or more grounds of appeal on or before the hearing of appeal.

Since these two appeals filed by the same assessee are directed against the separate order passed by Ld. CIT (E) for different applications. Since the issue of rejection of application are same there for these two appeals have been heard together and consolidated order is being passed for the convenience and brevity.

The brief facts of the case in that 21/03/2023 in form no. 12AB within the meaning of section 12A(1)(ac)(iii) income-tax of the Act 1961. The notices was issued to the assessee on 19/07/2023, 19/08/2023 & 12/09/2023 sent throw ITBA portal to furnish certain details/documents. The assessee has neither filed any submission nor sought any adjournment in this case in the absence of requisite detail, a present case decided on the basis of material available on records. The Ld. CIT(E) rejected the application of the assessee stating that "The applicant/assessee has failed to file documentary evidences to enable me to satisfy about: i. Genuineness of the activities of the trust or institution. ii. That the activities of trust or institution are in consonance with the objects of the trust or institution. iii. That other laws material for the purpose of achieving objects are complied with.

In view of the above, the present application filed in Form No. 10AB u/s 12A (1) (ac) (iii) of the Act is rejected and provisional registration is also cancelled."

Feeling, aggrieved by the order of Ld. CIT(E) the assessee has filed an appeal before us.

(i) Ld. AR of the assessee filed written submission: "The director of the appellant is less educated and completely unaware about online systems of compliance and e-mail tracking and for which I relied upon the accountant who could not timely inform me.

(ii) On the contrary Ld. DR submitted that assessee has not submitted the documents before the authority, the assessee trusts a non-co- operative attitude in compliance with the notice issued by the department.

We have heard both the parties and perused all the material available on records. We note that the Ld.CIT(E) has issued notices on 19/07/2023, 19/08/2023 & 12/09/2023 asking for document in support of the appeal of registration the Act in order to know about the geniuses of the activities of the trust and also to verify the activities are in consonance with the object of the trust and it was also to ensure that purpose of achieving objects are complied with, but the assessee failed to comply with terms of the notice. That the assessee submitted before us. The reasons for non-compliance was that the assessee was completely unaware about the online system of non- compliance. The Ld. AR of the assessee assured us about compliance to the notices issued by the Ld. CIT(E) considering the facts and circumstance of the case and in the interest of the justice. We restore the matter back with the file of the Ld. CIT(E) for De-novo adjudication of the application in form 10AB section 12A(1)(ac)(iii) of the income-tax Act. Assessee was directed to submitted the relevant document and evidence as required by Ld. CIT(E) if any.

Now coming to Since the facts circumstance of the case similar and the assessee failed to comply with the terms of notice. is disposed of in the above terms.

Order pronounced in the open court on 18 / 07 /2025.