GOYAM GUNANURAGI SHRI JAYBHANU BHAKTI TRUST,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1481/AHD/2025

AI Insights

The case involves Shri Jaybhanu Bhakti Trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, rejecting their application for approval under section 80G(5)(iii) of the Income Tax Act, 1961. The primary contention was the alleged error in law and facts by the CIT(Exemption) in rejecting the application due to non-compliance with document submission requirements. The tribunal found merit in the assessee's request for another opportunity to present their case and thus remanded the matter back to the CIT(Exemption) for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779378 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 23-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: HARDIK MEHTA
• Keywords: Reasonable cause; Principle of natural justice
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.1481/Ahd/2025 (Assessment Year: N.A) Goyam Gunanuragi Shri Jaybhanu Bhakti Trust, 1, Ishvashyam Society, Manekbag, Ahmedabad-380015. [PAN :AAETG4427 F] Vs. The Commissioner of Income Tax(Exemption), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri Hardik Mehta, AR Respondent by: Shri Rignesh Das, CIT. DR Date of Hearing 09.10.2025 Date of Pronouncement 14.10.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the appellate order dated 18.07.2025 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 appeal: 1. The Hon'ble CIT(Exemption) has erred both in law and on facts by the of the Appellant for grant of approval under clause (iii) of first proviso to sub-section(5) of section 80G of the Income Tax Act, 1961 ('the Act). 2. The Hon'ble CIT(Exemption) has erred in rejecting the application for part of app 80(5) of the Act, as the Appellant was restricted by reasonable cause to submit the relevant details called for. Printed from counselvise.com ITA No. 1481/Ahd/2025 Asst. Year : N.A - 2– 3. The Hon’ble CIT(Exemption) has erred in cancelling the provisional approval granted is 60015) of the Act on the ground that the Appellant could not comply with the notices issued for furnishing certain details/documents 4. The Hon'ble CIT(Exemption has erred in treating the present application for approval filed, as non maintainable, which is against the principle of natural justice 5. Your Appellant reserves the right to add, modify, amend or withdraw any ground(s) of appeal on or before the 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 Printed from counselvise.com ITA No. 1481/Ahd/2025 Asst. Year : N.A - 3– order by taking into consideration the submissions /explanations submitted by the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 14.10.2025. Sd/- Sd/- (DR. B.R.R. KUMAR) (SUCHITRA KAMBLE) VICE-PRESIDENT JUDICIAL MEMBER (True Copy) (True Copy) Ahmedabad; Dated 14.10.2025 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 "