AAMOD CULTURAL FOUNDATION,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 816/AHD/2025

AI Insights

The case involves Aamod Cultural Foundation, a trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, who had rejected their application for registration under section 80G(5)(iii) of the Income Tax Act. The rejection was primarily due to the non-submission of substantial documentary evidence required for the registration. The Tribunal noted that the assessee had faced issues with document compliance, attributed to their accountant, and decided to remand the case for a fresh consideration, allowing the assessee an opportunity to present the necessary documents and explanations.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713212 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHER SINGH
• Assessee Lawyers: URJITA SHAH
• Keywords: Non compliance

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.816/Ahd/2025 (Assessment Year: N.A) Aamod Cultural Foundation, A-602 Shapatha-4, Opp Karnavati Club, SG Highway, Ahmedabad-380051. [PAN :AANCA1370 K] Vs. The Commissioner of Income Tax(Exemption), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Ms. Urjita Shah, AR Respondent by: Shri Sher Singh, CIT. DR Date of Hearing 29.07.2025 Date of Pronouncement 30.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 17.09.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A. 2. The assessee has raised the following grounds of appeals: 1. Learned CIT (Exemption) erred in law and facts by making the order by rejecting the application filed in form 10AB for registration u/s.80G(5) of the IT act for not producing documents required by the authority. Printed from counselvise.com ITA No. 816/Ahd/2025 Aamod Cultural Foundation Vs. CIT(E) Asst. Year : N.A - 2– 2. Due to non compliance by the side of Accountant, documents are pending to produce against the notice issued by the authority. 3. Appellant craves to add, alter or delete any grounds either before or in the course of hearing of the appeal. 3. The facts of the case are that the assessee is a Trust and filed Form No.10AB for registration u/s.80G(5)(iii) of the Act. The Ld. CIT(E) rejected the application for approval u/s.80G(5)(iii) of the Act, since the assessee trust remains un-complied and failed to submit substantial documentary evidences. 4. Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal. 5. 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-trust failed to produce substantial documents before the Ld.CIT(E). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust 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. Printed from counselvise.com ITA No. 816/Ahd/2025 Aamod Cultural Foundation Vs. CIT(E) Asst. Year : N.A - 3– 7. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 30.07.2025. Sd/- Sd/- (T.R SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 30.07.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "