INDRAM FOUNDATION,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 391/AHD/2025

AI Insights

The case involves Indram Foundation, which appealed against the decisions of the Commissioner of Income Tax (Exemption), Ahmedabad, denying the grant of registration under Section 12A and approval under Section 80G(5) of the Income Tax Act, 1961. The CIT(E) had rejected the applications on the grounds that the assessee failed to furnish a self-certified copy of the original deed/Memorandum of Association/constitution of the Trust. The Tribunal found that the assessee was not aware of the CIT(E)'s request for information, leading to non-compliance. Consequently, the Tribunal decided to set aside the CIT(E)'s orders and remand the matter for a fresh decision, emphasizing the need for a fair opportunity for the assessee to comply with the requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788596 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 19-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P RASTOGI
• Assessee Lawyers: MANISH J SHAH; RUSHIN
• Keywords: Set aside
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 391 & 392/Ahd/2025 (िनधा[रण वष[ / Assessment Year : NA) Indram Foundation 10/A, Rancchodpark, Near Amit Nagar Circle, Vadodara, Gujarat - 390018 बनाम/ Vs. The CIT(Exemption) Ahmedabad Öथायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACTD2134L (Appellant) .. (Respondent) अपीलाथȸ ओर से /Appellant by : Shri Manish J Shah & Shri Rushin Patel, A.Rs. Ĥ×यथȸ कȧ ओर से/Respondent by : Shri R P Rastogi, CIT. DR Date of Hearing 03/09/2025 Date of Pronouncement 27/11/2025 (आदेश)/ORDER Per Sanjay Garg, Judicial Member: The captioned both appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”), dated 21.12.2024 denying grant of registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) Printed from counselvise.com ITA Nos. 391 & 392/Ahd/2025 [Indram Foundation vs. CIT(Exemption)] - 2 – and denying approval under Section 80G(5) of the Act dated 23.12.2024. 2. At the outset, Ld. Counsel for the assessee has invited our attention to the impugned orders of the Ld.CIT(E) to demonstrate that the Ld.CIT(E) has rejected aforesaid applications of the assessee on the ground that the assessee failed to furnish the self- certified copy of original deed/ Memorandum of Association / constitution of the Trust. Ld. AR of the assessee has submitted that email sent by the Ld.CIT(E) calling for the aforesaid information did not come to the notice of the trustees and, therefore, the compliance could not be made. Ld. Counsel also submitted that the assessee trust may be given an opportunity to furnish the relevant details and documents before the Ld.CIT(E). 3. Considering the rival submission, in our view, interests of justice will be served, if the assessee is given an opportunity to furnish the necessary documents and details before the Ld.CIT(E). In view of this, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on both of the applications of the assessee. Needless to say that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and furnish the necessary details and the assessee trust will also furnish the requisite details and documents and promptly reply to the queries, if any, made by the Ld.CIT(E). The Ld.CIT(E), thereafter, will decide the applications Printed from counselvise.com ITA Nos. 391 & 392/Ahd/2025 [Indram Foundation vs. CIT(Exemption)] - 3 – on merits in accordance with law. Both the appeals of the assessee trust are treated as allowed for statistical purpose. 4. In the result, both appeals filed by the assessee trust are allowed for statistical purposes. This Order pronounced on 27/11/2025 Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/11/2025 S. K. SINHA True Copy आदेश कȧ Ĥितिलǒप अĒेǒषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ(अपील) / The CIT(A)- 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "