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

ITA 725/SRT/2025

AI Insights

The case involves the Indian Red Cross Society Valsad District Branch appealing against the decision of the Commissioner of Income-tax (Exemptions), Ahmedabad, which had rejected their application for approval under section 80G(5)(iii) of the Income-tax Act, 1961. The initial rejection was due to the assessee's failure to furnish required documents. The tribunal found merit in the assessee's request for another opportunity to present their case and thus remanded the matter back to the Commissioner for a fresh decision, considering the additional submissions that the assessee promised to provide.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830817 (ITAT-SURAT)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 03-07-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: BHAVIN MARFATIA

Judgement Text

" 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 Valsad District Branch, IRCS Valsad Raktdan Kendra, Kacheri Road, Valsad -396001 [PAN : AABAI 6694 N] Vs. The Commissioner of Income- tax (Exemptions), Ahmedabad (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. 3. Aggrieved by the order of the Ld. CIT(E), the assessee filed appeal before the Tribunal. Printed from counselvise.com 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 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 , अिधकरण अपीलीय आयकर , /DR,ITAT, Surat, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Surat Printed from counselvise.com "