POOJA PARIWAR SEVA TRUST VADODARA,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1929/AHD/2024

AI Insights

The case involves six appeals filed by various trusts and foundations against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which had rejected their applications for approval under Section 80G(5)(iv)(B) of the Income Tax Act, 1961. The appeals were consolidated due to the similarity of issues involved. The Tribunal referenced a previous decision (ITA No.1928/Ahd/2024) where a similar mistake in quoting the correct clause of Section 80G was deemed not fatal to the application. Consequently, the Tribunal set aside the CIT(E)'s orders and remanded the cases for de-novo consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29691 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Other Referred Cases: Sant Vijaydasji Sevashram Trust Dakor vs. CIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND KUMAR
• Keywords: Set aside; Opportunity of being heard
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \u0014ी टी.आर. से\u0018\u0019ल क ुमार, \u0011ाियक सद\u001b एवं \u0014ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. No(s) आयकर अपील सं/ ITA No(s) िनधा \u0010रण वष\u0010/ Assess- ment Year(s) Appeal(s) by : अपीला थ\u0015 / \u0016\u0017थ\u0015 / Appellants/ बना म/vs. Respondent 1. 1929/Ahd/2024 NA Pooja Pariwar Seva Trust 10, Sony Apartment Sant Kanwar Colony Fatepura, Vadodara-390 006 PAN: AAETP 8337 K The CIT(Exemption) Ahmedabad- 380 015 2. 1930/Ahd/2024 NA Ojas Foundation Pramukh Swami Nivas Braman Faliyu Vadsar Vadodara – 390 010 PAN: AATOA 3810A The CIT(Exemption) Ahmedabad- 380 015 3. 1933/Ahd/2024 NA Nikir Care Foundation 26, Vitthal Nagar Soc. Opp.Mental Hospital Karelibaug Vadodara – 390 018 PAN:AACTN4415A The CIT(Exemption) Ahmedabad- 380 015 4. 1940/Ahd/2024 NA Nirdesh Education and Research Foundation 110, Oftel Tower RC Dutt Road Alkapuri Vadodara – 390 007 PAN:AADTN3788P The CIT(Exemption) Ahmedabad- 380 015 5. 1978/Ahd/2024 NA Vidyamandir Education Trust Vyas Bhavan, Shahibaug Society Harni Warshiya Ring Road Vadodra- 390 006 PAN:AAATV4401G The CIT(Exemption) Ahmedabad- 380 015 ITA Nos.1929/ahd/2024 & 5 Others Pooja Pariwar Seva Trust & five Others vs. CIT(E) 2 6. 1979/Ahd/2024 NA Gangotri Charitable Trust Sihora Bhagol Savli Vadodara – 391770 PAN: AAATG1869P The CIT(Exemption) Ahmedabad- 380 015 Assessees by : Shri Tej Shah, Advocate Revenue by : Shri Arvind Kumar, CIT-DR सुनवा ई की ता रीख/Date of Hearing : 19/02/2025 घोषणा की ता रीख /Date of Pronouncement: 20/02/2025 आदेश/O R D E R PER BENCH: These six appeals have been filed by the different Assessees against the separate orders passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”], rejecting the approval under Section 80G(5)(iv)(B) of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. Since all these appeals were heard together, we proceed to dispose of all these appeals of the Assessees by a consolidated order. 2. The assessees have taken the following common grounds of appeal(s): “1. The Ld.CIT erred in law and in the facts of the case in rejecting the application for registration u/s.10AD of the Act. 2. The Ld.CIT erred in law and in the facts of the case in rejecting the provisional registration which was granted earlier.” 3. First, we shall take up the assessee’s appeal in ITA No.1929/Ahd/2024 as lead case. ITA Nos.1929/ahd/2024 & 5 Others Pooja Pariwar Seva Trust & five Others vs. CIT(E) 3 Facts of the Case: 3. The assessee, Pooja Pariwar Seva Trust, applied for renewal of approval under Section 80G(5)(iv)(B) of the Act by filing Form 10AB. The assessee was granted provisional approval under the said section. 4. Aggrieved by the order of the CIT(E), the assessee has filed the present appeal before us, contending that CIT(E) has rejected the application. 5. During the course of hearing before us, the Authorized Representative (AR) relied on the decision of Co-ordinate Bench in the case of Sant Vijaydasji Sevashram Trust Dakor (in ITA No.1928/Ahd/2024), wherein the Co- ordinate Bench held that such mistake is not fatal to treat the application as invalid and ld.CIT(E) was directed to consider the application of the assessee and pass on order de-novo. The AR requested to restore the matter back to the file of CIT(E). The Departmental Representative (DR) did not object to restoring the matter back to the file of CIT(E) for fresh adjudication. 6. We have heard both the parties and perused the material on record. We find that the Coordinate Bench has allowed the appeal of the assessee in ITA No.1928/Ahd/2024 (Sant Vijaydasji Sevashram Trust vs. CIT) vide order dated 17/01/2025. The relevant para of the said order, reads as under: “4. The application of the assessee has been rejected owing to a simple mistake of quoting clause (iii) instead of clause (iv) of Section 80G of the Income-tax Act. Such mistake is not fatal to treat the application as invalid and hence ld.CIT(E) is directed to consider the application of the assessee and pass an order de-novo.” ITA Nos.1929/ahd/2024 & 5 Others Pooja Pariwar Seva Trust & five Others vs. CIT(E) 4 6.1. Considering the facts and following the order of Co-ordinate Bench, we set aside the order of the CIT(E) and restore the matter back to his file to consider the application of the assessee and pass on order de-novo. Accordingly, the appeal in ITA No.1929/Ahd/2024 is allowed for statistical purposes. 6.2. In ITA No.1930/Ahd/2024 (in the case of Ojas Foundation), the delay of 11 days in filing the appeal is duly explained as the trustee was out of India and took necessary steps upon return. As the delay is bona fide and not due to negligence, it is condoned and the appeal is admitted for adjudication on merits. 6.4. Since all other appeals (ITA Nos.1933/Ahd/2024, 1940/Ahd/2024, 1978/Ahd/2024 and 1979/Ahd/2024) involve identical issues, following the order of Co-ordinate Bench in Sant Vijaydasji Sevashram Trust vs. CIT (supra), we set aside the orders of the CIT(E) in all five cases and restore the matters back to his files. The CIT(E) is directed to duly consider the applications afresh, after granting an opportunity of being heard to the assessees. 7. In the combined result, all the six appeals of the assessees are allowed for statistical purposes. Order pronounced in the Open Court on 20th February, 2025 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमदाबाद/Ahmedabad, िदनांक/Dated 20/02/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS ITA Nos.1929/ahd/2024 & 5 Others Pooja Pariwar Seva Trust & five Others vs. CIT(E) 5 आदेश की \u0016ितिलिप अ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0015 / The Appellant 2. \u0016\u0017थ\u0015 / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(E)-Ahmedabad 5. िवभागीय \u0016ितिनिध , अिधकरण अपीलीय आयकर , राजोकट/DR,ITAT, Ahmedabad, 6. गाड\u0010 फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u0017ािपत \u0016ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (word processed by Hon’ble AM in his laptop) : 19.2.2025 2. Date on which the typed draft is placed before the Dictating Member. : 19.2.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 21.2.25 7. Date on which the file goes to the Bench Clerk. : 21.2.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : "