SAHAJANAND EDUCATION AND CHARITABLE TRUST,GANDHINAGAR V. THE CIT(EXEMPTION), AHMEDABAD

ITA 2391/AHD/2025

AI Insights

The case involves the Sahajanand Education And Charitable Trust appealing against the decisions of the Commissioner of Income Tax (Exemption), Ahmedabad, which had rejected their applications for registration under sections 12AB and 80G of the Income Tax Act. The Trust argued that their failure to respond to various notices was due to compelling circumstances, and they sought another opportunity to present their case. The Tribunal, considering the circumstances, decided to remand the matter back to the Commissioner for a fresh evaluation, allowing the Trust to submit the required documents and explanations.

• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Ahmedabad
• Assessment Year: misc
• Appeal Filed On: 03-12-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: MEHUL THAKKER
• Keywords: Charitable institution; Non compliance

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. Nos.2391-2392/Ahd/2025 (Assessment Year: NA) Sahajanand Education And Charitable Trust 30 Alkapuri Society, BH Ambikanagar 2 Highway Ankit Vidhyalay Kalol, Gandhiangar - 382721 [PAN : AAQTS5279K] Vs. The Commissioner of Income Tax (Exemption), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri Mehul Thakker, AR Respondent by: Shri Alpesh Parmar, CIT-DR Date of Hearing 23.03.2026 Date of Pronouncement 27.03.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeals have been filed by the assessee against the separate orders dated 17.08.2023 & 25.12.2024 passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (hereinafter referred to as “the Ld.CIT(E)”). ITA No.2391/Ahd/2025 2. The assessee has raised the following grounds of appeal: 1. The Ld. CIT-Exemption, Ahmedabad has erred in rejecting the application for registration of the trust u/s 12AB of the IT Act on the ground that appellant failed to respond the various notices. However, the fact is that the appellant trust could not respond the various Printed from counselvise.com I.T.A. Nos.2391-2392/Ahd/2025 Sahajanand Education And Charitable Trust Vs. CIT (Exemption) - 2– notices due to compelling circumstances. The appellant, therefore, prays that it may please be afforded one more opportunity to produce all the relevant documents and make submissions before the Ld. CIT- Exemption, Ahmedabad. 2. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the 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. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the I.T Act, 1961, since the assessee-trust remained non compliant and failed to submit any details/explanation and genuineness of the activities of the Trust. 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 that the assessee-trust remained non compliant and failed to submit any substantial documents. 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. Printed from counselvise.com I.T.A. Nos.2391-2392/Ahd/2025 Sahajanand Education And Charitable Trust Vs. CIT (Exemption) - 3– ITA No.2392/Ahd/2025 6. Since we have remanded the issue to the Ld.CIT(E) in ITA No.2391/Ahd/2025 against rejecting of application u/s.12A(1)(ac)(iii) of the Act, we also set-aside the issue for approval of registration u/s.80G(5)(iii) of the Act in ITA No.2392/Ahd/2025 for fresh consideration. 7. In the result, both the appeals of the assessee are allowed for statistical purposes. The order is pronounced in the open Court on 27.03.2026. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 27.03.2026 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 Printed from counselvise.com "