PARUL GAUSEVA JIVDAYA TRUST,SURAT V. INCOME TAX OFFICER, EXEMPTION WARD, SURAT

ITA 903/SRT/2025

AI Insights

The case involves Parul Gauseva Jivdaya Trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, who had rejected the Trust's application for approval under section 80G(5)(iii) of the Income-tax Act, 1961. The rejection was based on the grounds that the application was not filed within the prescribed time limit and was thus considered non-maintainable. The Tribunal found that the Trust had not been given a fair opportunity to present its case and decided to remand the matter back to the CIT(E) for a fresh consideration.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831763 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 26 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: 28-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: RAJ SHAH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.903/Srt/2025 (Assessment Year: 2025-26) Parul Gauseva Jivdaya Trust, 13-17, Vinayak Society-2, Near Swaminarayan Mandir, Punagam, Surat-395010. [PAN :AAFTP0326 H] Vs. The Income Tax Officer, Exemption Ward, Surat. (Appellant) .. (Respondent) Appellant by : Shri Raj Shah, AR Respondent by: Shri Mukesh Jain, CIT. 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 This appeal is filed by the Assessee against the appellate order dated 23.08.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year 2025-26. 3. The facts of the case are that the assessee is a Trust which filed Form No. 10AB seeking approval under section 80G(5)(iii) of the Income-tax Act, 1961. The learned CIT(E) rejected the application for approval on the ground that the assessee Trust failed to file the application within the prescribed time limit. Accordingly, the learned CIT(E) treated the application as non- maintainable and rejected the same. Printed from counselvise.com ITA No. 912/Srt/2025 Asst. Year : 2016-17 - 2– 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) within the prescribed time. 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 order by taking into consideration the submissions /explanations submitted by the assessee. 3. 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 (True Copy) (True Copy) Ahmedabad; Dated 23.01.2026 MV Printed from counselvise.com ITA No. 912/Srt/2025 Asst. Year : 2016-17 - 3– 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 , /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 "