SHOW HUMANITY TRUST,PATAN V. THE CIT(EXEMPTION), AHMEDABAD

ITA 258/AHD/2025

AI Insights

The case involves Show Humanity Trust, which appealed against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, denying them registration under section 12A and section 80G(5)(iii) of the Income Tax Act, 1961. The Commissioner had rejected the trust's application on the grounds that it failed to furnish necessary details and establish the genuineness of its activities. The Tribunal found that the interests of justice would be served by remanding the matter back to the Commissioner for a fresh evaluation, allowing the trust an opportunity to present the required documents and explanations.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837796 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 31-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P RASTOGI
• Assessee Lawyers: RUSHIN PATEL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos.258-259/Ahd/2025 (Assessment Year: NA) Show Humanity Trust, Ramji Mandir Pase, Near Chhindiya Darwaja, Patan-384265. [PAN :AAYTS7033 H] Vs. The Commissioner of Income Tax (Exemption), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Rushin Patel, AR Respondent by: Shri R P Rastogi, CIT. DR Date of Hearing 17.02.2026 Date of Pronouncement 19.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed by the assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad, both dated 13.11.2024. Since the issues raised in these appeals are interconnected, we consider it appropriate to reproduce the grounds of appeal in ITA No.258/Ahd/2025 for the purpose of adjudication. ITA No.258/Ahd/2025 2. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA Nos. 258-259/Ahd/2025 Show Humanity Trust Asst. Year : N.A - 2– 1. Ld. CIT(E) erred in law and on facts in denying registration to the assessee trust u/s.12A, without hearing the assessee. 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 Nos. 258-259/Ahd/2025 Show Humanity Trust Asst. Year : N.A - 3– ITA No.259/Ahd/2025 6. Since we have remanded the issue to the Ld. CIT(A) in ITA No.258/Ahd/2025 regarding the rejection 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.259/Ahd/2025 for fresh adjudication. 7. In the result, both the appeals of the assessee are allowed for statistical purposes. The order is pronounced in the open Court on 19.02.2026. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy)Copy) Ahmedabad; Dated 19 .02.2026 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 "