ACHARYA SHREE VIDHYASAGAR GAUSHALA TRUST,BASODA, VIDISHA V. CIT EXEMPTION, BHOPAL, BHOPAL

ITA 833/IND/2024

AI Insights

The case involves two appeals by Acharya Shree Vidhyasagar Gaushala Trust against the orders of the Commissioner of Income-Tax (Exemption), Bhopal, which rejected the Trust's applications for final registration under section 12AB and final approval under section 80G of the Income-tax Act, 1961. The tribunal considered the submissions of both parties and noted that the CIT(E) had rejected the applications due to incomplete information/documents. The Trust had submitted a reply with the required details, which was acknowledged by the CIT(E). The tribunal, emphasizing the principles of natural justice, decided to remand the matters back to the CIT(E) for a fresh decision, allowing the Trust another opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711528 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEEATFIRSTDREWUSTOTHEIMPUGNEDORDERSAND; FORREVENUEAGREESWITHTHEPRAYEROFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIVENUSRAWKA
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No. 833/Ind/2024 & 844/Ind/2024 Acharya Shree Vidhyasagar Gaushala Trust, Paras Tent House, Nehru Chowk Ganj, Basoda, Bhopal बनाम/ Vs. CIT Exemption, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAJTA4273G Assessee by Shri Venus Rawka, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 21.07.2025 Date of Pronouncement 22.07.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: The captioned two (2) appeals, first being ITA No. 833/Ind/2024 relating to registration u/s 12AB and second being ITA No. 844/Ind/2024 relating to approval u/s 80G, have been preferred by assessee challenging two separate orders bearing DIN: ITBA/EXM/F/EXM45/2024-25/1068744893(1) and DIN: ITBA/EXM/F/EXM45/2024-25/1068745099(1) respectively, both dated 17.09.2024 and both passed by learned Commissioner of Income-Tax Printed from counselvise.com Acharya Shree Vidhyasagar Gaushala Trust ITA No. 833 & 844/Ind/2024 Page 2 of 3 (Exemption), Bhopal [“CIT(E)”], by which the assessee’s applications for grant of final registration u/s 12AB & final approval u/s 80G of Income-tax Act, 1961 [“the act”] have been rejected. The assessee has raised the grounds as mentioned in Appeal Memos (Form No. 36). 2. Ld. AR for assessee at first drew us to the impugned orders and demonstrated that the CIT(E) has rejected assessee’s applications on the footing that the assessee has not submitted complete information/ documents as called by him through notices dated 22.07.2024 & 02.09.2024. Ld. AR next carried us to Page 12-13 of Paper-Book where a copy of the reply submitted by assessee to CIT(E) through physical mode on 01.08.2024, duly acknowledged by official seal of CIT(E), is placed. Ld. AR submitted that in the said reply, the assessee has made best of its effort to file the details/documents required by CIT(E). And the assessee is still ready to submit any other detail/document required by CIT(E). Therefore, in the interest of justice, one more opportunity may be given to assessee to enable the submission. 3. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent its case before CIT(E) and do not seek unnecessary adjournments. 4. Considering above submissions of parties and having regard to the principle of natural justice, we remand these matters back to the file of CIT(E) for adjudication afresh. The CIT(E) shall give necessary opportunity of Printed from counselvise.com Acharya Shree Vidhyasagar Gaushala Trust ITA No. 833 & 844/Ind/2024 Page 3 of 3 hearing to assessee and pass appropriate orders. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(E) and do not seek unnecessary adjournments failing which the CIT(E) shall be at liberty to pass appropriate orders in accordance with law. Ordered accordingly. 5. Resultantly, these appeals are allowed for statistical purpose. Order pronounced in open court on 22/07/2025 Sd/- Sd/- (PARESH M JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 22/07/2025 Dev/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "