INDIAN RED CROSS SOCIETY VALSAD DISTRICT BRANCH,VALSAD, GUJARAT vs. THE COMMISSIONER OF INCOME TAX, EXEMPTIONS, AHMEDABAD, GUJARAT, AHMEDABAD, GUJARAT

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ITA 725/SRT/2025Status: HeardITAT Surat23 January 2026Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to produce substantial documents before the CIT(E). However, considering that the assessee prayed for an opportunity to furnish the same, the Tribunal held that remanding the matter to the CIT(E) for fresh consideration of the application would serve the interests of justice.

What were the facts?

The assessee, Indian Red Cross Society Valsad District Branch, applied for approval under Section 80G(5)(iii) in Form No. 10AB. The Commissioner of Income Tax (Exemption) rejected the application and cancelled the provisional approval due to the assessee's failure to furnish required details and documents.

What were the issues?

Whether the rejection of the application for approval under Section 80G(5)(iii) was justified without granting a proper opportunity to furnish documents, and if remanding the matter would be appropriate.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: DR. B.R.R. KUMAR, VICE-MS. SUCHITRA KAMBLE

For Appellant: Shri Bhavin Marfatia, AR
For Respondent: Shri Ajay Uke, Sr DR
Hearing: 23.01.2026Pronounced: 23.01.2026

O R D E R

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

1.

- Delay condoned. The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (‘Ld. CIT (E)’ in short), vide order dated 21.11.2024, rejecting the application filed by the assessee in Form No. 10AB for approval u/s 80G(5)(iii) of the Income-tax Act, 1961 (“the Act” in short).

2.

The facts of the case are that the assessee had applied for registration I Form No.10AB of the Act for approval u/s 80G(5)(iii) of the Act. Since the assessee failed to furnish the required details/document, the Ld. CIT(E) rejected the said application and cancelled the provisional approval.

3.

Aggrieved by the order of the Ld. CIT(E), the assessee filed appeal before the Tribunal.

Indian Red Cross Society Valsad Dist Br Vs. CIT(E) Asst. Year : - - 2– 4. At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld. CIT(E) rejected the application of the assessee on the ground that the assessee failed to produce substantial documents before the Ld.CIT(A). The Ld. Counsel, before us, prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust/institution needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 23.01.2026

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