SAURASHTRA DASHA MODH VANIK NARANPURA ASSOCIATION,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1391/AHD/2025

AI Insights

The case involves the Saurashtra Dasha Modh Vanik Naranpura Association, a trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad. The Commissioner had rejected the trust's application for registration under section 12A of the Income Tax Act, 1961, citing insufficient details and failure to establish the genuineness of its activities. The tribunal found that the Commissioner had not adequately considered the submissions made by the trust and decided to remand the case for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793566 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 01-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P RASTOGI
• Assessee Lawyers: PAMIL H SHAH
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1391/Ahd/2025 (Assessment Year: N.A) Saurashtra Dasha Modh Vanik Naranpura Association, 23, Office Khodiar Complex, Opp. Petrol Pump, Vijay Nagar Road, Naranpura, Ahmedabad-380013. [PAN :ABJCS3130 L] Vs. The Commissioner of Income Tax, (Exemption, Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Pamil H Shah, AR Respondent by: Shri RP Rastogi, CIT. DR Date of Hearing 15.09.2025 Date of Pronouncement 25.09.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad, vide order dated 13.11.2024.. 2. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA No. 1391/Ahd/2025 Asst. Year : NA - 2– 1. The learned CIT(E) has erred in law and on facts of the case, in rejecting the application for approval under section 12A of the Act without hearing and for want of details. 2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise. 3. The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB under the provisions of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961, on the ground that the assessee-trust failed to furnish the requisite details/explanation and to establish the genuineness of its activities. 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 failed to furnish 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 ITA No. 1391/Ahd/2025 Asst. Year : NA - 3– 6. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 25.09.2025. Sd/- Sd/-/- (SIDDHARTHA NAUTITAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 25.09.2025 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 Printed from counselvise.com "