PRERNA PRAGATI MANDAL,GANDHINAGAR V. THE CIT(EXEMPTION), AHMEDABAD

ITA 365/AHD/2025

AI Insights

The case involves Prerna Pragati Mandal, a trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, who had rejected their application for approval under section 80G(5)(iii) of the Income Tax Act. The rejection was based on the grounds of non-maintainability due to the absence of substantial 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 decision based on the complete set of documents and explanations to be provided by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314242 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: MEHUL K PATEL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.365/Ahd/2025 (Assessment Year: N.A) Prerna Pragati Mandal, Limbach Mataji Mandir, Near Rangmanch, Sector No.13, Gandhinagar-382016. [PAN :AABTP0121 G] Vs. The Commissioner of Income Tax(Exemption), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, AR Respondent by: Shri Alpesh Parmar, CIT. DR Date of Hearing 05.05.2025 Date of Pronouncement 06.05.2025 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 17.09.2024 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 appeals: 1. That on facts, and in law, the learned CIT (Exemption) has grievously erred in rejecting the application for approval u/s.80G(5) (iv) (B) of the Act as non maintainable. 2. That on facts and in law, the appellant made a bona fide error in selecting sub-clause (iv) instead of sub-clause (ii) of section 80G(5) of the Act. ITA No. 365/Ahd/2025 Prerna P Mandal Vs. CIT Asst. Year : N.A - 2– 3. That on facts, and in law, learned CIT (Exemption) be directed to consider the application under the correct provisions of section 80G(5) (11) of the Act, and decide on merits. 4. The appellant craves liberty to add, alter, amend any ground of appeal. 3. The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. However, Ld. CIT(E) rejected the application for approval u/s.80G(5)(iii) of the Act, since the assessee trust failed to submit substantial document and the application was rejected as non-maintainable. 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(A). 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. ITA No. 365/Ahd/2025 Prerna P Mandal Vs. CIT Asst. Year : N.A - 3– 7. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 06.05.2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 06.05.2025 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 "