DASHA MODH SAJAN MAHA MANDAL,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 522/AHD/2025

AI Insights

The case involves Dasha Modh Sajan Maha Mandal, the appellant, contesting the rejection of their application for registration under section 80G(5) of the Income Tax Act, 1961 by the CIT (Exemption), Ahmedabad. The rejection was initially based on procedural grounds, specifically the absence of a digital signature on the rejection order, and substantive grounds related to the non-maintainability of the application due to a prior rejection under sections 12A/12B. The tribunal found that the CIT(Exemption) had not considered the evidence provided by the appellant in their original application, leading to the decision to remand the case for a thorough re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787177 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 07-03-2025
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules, 1962
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before Ms. Suchitra Kamble, Judicial Member And Makarand V. Mahadeokar, Accountant Member Dasha Modh Sajan Maha Mandal, 4-A State Bank Staff Society, B/H Navrang High School, Naranpura, Ahmedabad PAN: AAATD1230B (Appellant) Vs The CIT (Exemption), Ahmedabad (Respondent) Assessee by: Shri Mehul K. Patel, A.R. Revenue by: Shri Rignesh Das, CIT-D.R. Date of hearing : 16-10-2025 Date of pronouncement : 17-11-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 27-12- 2024 passed by CIT(Exemption), Ahmedabad. 2. The grounds of appeal are as under:- “(1) That on facts, and in law, the impugned rejection order passed u/s. 80G(5) of the Act is bad in law and without jurisdiction in as much as the same having been issued without any digital signature as is evident from the rejection order as uploaded by the Ld. CIT(Exemptions), Ahmedabad on the ITBA portal. That since the said order and communication having not been passed in conformity with the provisions laid down u/s. 282A of the Income Tax Act, 1961 and Rule 127A of the Income Tax Rules, 1962, renders the rejection order legally untenable ITA No. 522/Ahd/2025 Assessment Year N.A. Printed from counselvise.com I.T.A No. 522/Ahd/2025 Dasha Modh Sajan Maha Mandal, A.Y. N.A. 2 under the law and deserves to be quashed as null and void on this ground itself. 2) That on facts, and in law, the learned CIT (Exemptions), Ahmedabad has grievously erred in rejecting the application for registration u/s. 80G(5)(iii) of the Act as non-maintainable on the ground that since application for approval of registration u/s.12A/128 having been rejected there is no valid order for registration, which is a prerequisite for grant of approval u/s.80G of the Act. 3) That since on facts and in law, the approval for registration u/s.80G(5)(iii) being consequential to the approval for registration u/s. 12A/12B of the Act, the appeal against the order in dispute may be decided on the outcome of the appeal filed against rejection of approval u/s. 12A/128 dated 26/12/2024. 4) The appellant craves leave to add, alter, amend any ground of appeal.” 3. The applicant/appellant filed the application in Form 10AB on 17.06.2024 for approval u/s. 80G(5) of the Income Tax Act, 1961. Notices were issued from time to time requesting to furnish details/documents. The CIT(E) rejected the application of the applicant vide order dated 27-12-2024. Aggrieved by the order of the CIT(E), the applicant trust filed appeal before the Tribunal. 4. At the outset, the Ld. A.R. submitted that the CIT(E) has rejected the application for approval u/s. 80G of the Act of the assessee without considering the evidence which has already been filed along original Form 10AB application on 17.06.2024. Therefore, Ld. A.R. submitted that the matter may be remanded to then CIT(E) for proper adjudication. The CIT-D.R. relied upon the order of the CIT(E). 5. We have heard both the parties and perused all the relevant record. It is pertinent to note that the CIT(E) has not at all considered the evidence filed by the applicant trust. Hence, it will be appropriate to remand the matter to the file of the CIT(E) for consideration of the application afresh and to pass an order by taking into consideration Printed from counselvise.com I.T.A No. 522/Ahd/2025 Dasha Modh Sajan Maha Mandal, A.Y. N.A. 3 the evidences filed by the applicant trust. The applicant trust be given opportunity of hearing by following principles of natural justice. 6. In the result, the appeal of the applicant trust is allowed for statistical purposes. Order pronounced in the open court on 17-11-2025 Sd/- Sd/- (Makarand V. Mahadeokar) (Suchitra Kamble) Accountant Member Judicial Member Ahmedabad : Dated 17/11/2025 आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "