SHREE JAMBUSAR VISA KHADAYATA VIDYA TEJAK MANDAL,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 463/AHD/2025

AI Insights

The case involves an appeal by Shree Jambusar Visa Khadayata Vidya Tejak Mandal against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, which rejected their application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The rejection was based on the submission of a non-approved copy of the Trust deed/Memorandum of Association (MOA). The Tribunal found that the assessee had complied with the notices from the CIT(E) but mistakenly submitted an unapproved document. Both parties agreed to a remand to allow the assessee another opportunity to comply with the documentation requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708159 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P RASTOGI
• Assessee Lawyers: MANISH J SHAH; RUSHIN PATEL
• Keywords: Set aside; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.463/Ahd/2025 Shree Jambusar Visa Khadayata Vidya Tejak Mandal A 40, Amrapali Soc., Near Vrajdham Temple, Manjalpur, Vadodara – 390011 Gujarat [PAN – AAITS6397J] Vs. Commissioner of Income Tax (Exemption), Room No.609, Floor-6, Aaykar Bhavan (Vejalpur), Nr. Sachin Tower, 100 Feet Road, Anandnagar - Prahladnagar Road, Ahmedabad – 380 015. (Appellant) (Respondent) Assessee by Shri Manish J Shah & Shri Rushin Patel, AR Revenue by Shri R P Rastogi, CIT-DR Date of Hearing 15.07.2025 Date of Pronouncement 17.07.2025 O R D E R PER SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the assessee against the order of Commissioner of Income Tax (Exemption), Ahmedabad, (in short ‘the CIT(E)’), dated 28.12.2024, in respect of rejection of registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The brief facts of the case are that the assessee had filed an application in Form No.10AB for registration of the trust under Section 12A(1)(ac)(iii) of the Act. In response thereto, the Ld. CIT(E) had called for certain details/documents vide notice dated 06.09.2024 which was ITA Nos.463/Ahd/2025 Shree Jambusar Visa Khadayata Vidya Tejak Mandal vs. CIT(E) Page 2 of 5 partly complied. Thereafter, another notice dated 19.12.2024 was issued calling for self-certified copy of original Trust deed/MOA but the assessee had submitted a copy which was not approved by Charity Commissioner. Therefore, the Ld. CIT(E) rejected the application for registration under Section 12A(1)(ac) of the Act for the reason that he was not satisfied about the genuineness of the activities of the trust and also about whether the activities of the trust were in consonance with the objects of the trust. 3. Aggrieved with the order of the Ld. CIT(E), the assessee is in appeal before us. The following grounds have been taken by the assessee in this appeal: - 1. The Ld. CIT(E) erred in law and on facts in rejecting the application for registration under Section 12A(1)(ac)(iii) of the Act, without properly appreciating the facts and law of the case. The applicant duly submitted its self-certified Memorandum of Association (MOA). Although it was not certified by the Charity Office, it remains a violent document that establishes the existence and purpose of the organization. 2. The order under Section 12A(1)(ac)(iii) violates the principle of natural justice as no reasonable opportunity was provided to rectify the inadvertent omission of submitting self-certified copies of the MOA/AOA. 3. The appellant craves liberty to add, amend, or alter, any or all of the grounds on or before the date of hearing. 4. Shri Rushin Patel, Ld. AR of the assessee submitted that the assessee had complied to the notice of the Ld. CIT(E) and had filed the required details. However, by mistake the copy of the unapproved Trust deed was filed. The Ld. AR requested that another opportunity may be allowed to the assessee to furnish the required documents, by setting aside the matter to the file of the Ld. CIT(E). ITA Nos.463/Ahd/2025 Shree Jambusar Visa Khadayata Vidya Tejak Mandal vs. CIT(E) Page 3 of 5 5. Per contra, the Ld. Sr. DR supported the order of the Ld. CIT(E). However, he had no objection if the matters were set aside to the file of the Ld. CIT(E) for allowing another opportunity to the assessee. 6. We have considered the submissions of the assessee. The application of the assessee was rejected only for the reason that self- certified copy of original Trust deed/MOA, duly approved by the Charity Commissioner, was not filed. In fact, the assessee had complied to the notices of Ld. CIT(E) but copy of the unapproved Trust deed only was filed. The assessee has requested for one more opportunity to produce the required document. In the interest of justice, we deem it proper to set aside the matter to the file of the Ld. CIT(E) with a direction to allow one more opportunity to the assessee to submit the required documents and details and, thereafter, re-consider the application of the assessee for registration under Section 12A(1)(ac)(iii) of the Act. At the same time, the assessee is also directed to make compliance before the Ld. CIT(E) in the course of set aside proceedings and produce the required documents/clarifications. In case the assessee fails to comply before the Ld. CIT(E), he will be free to pass the order as deemed fit. 7. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open Court on this 17th July, 2025. Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) Judicial Member Accountant Member Ahmedabad, the 17th July, 2025 PBN/*Tanmay TRUE COPY ITA Nos.463/Ahd/2025 Shree Jambusar Visa Khadayata Vidya Tejak Mandal vs. CIT(E) Page 4 of 5 Copies to: (1) The appellant (2) The respondent (3) The PCIT (4) The CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad "