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

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 725/SRT/2025 (Assessment Year: - ) Indian Red Cross Society The Commissioner of Income- Vs. Valsad District Branch, tax (Exemptions), IRCS Valsad Raktdan Kendra, Ahmedabad Kacheri Road, Valsad -396001 [PAN : AABAI 6694 N] (Appellant) .. (Respondent) Appellant by : Shri Bhavin Marfatia, AR Respondent by: Shri Ajay Uke, Sr DR Date of Hearing 23.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- 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.

ITA No. 725/SRT/2025 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

Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 23/01/2026 btk आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु� ( ) अपील / The CIT(A)- 5. िवभागीय �ितिनिध , , आयकर अपीलीय अिधकरण /DR,ITAT, Surat, 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,