SHREE PRAGATI MANDAL SANTOSHBA SANSKAR BHAVAN,GANDHINAGAR V. THE CIT(EXEMPTION), AHMEDABAD

ITA 2176/AHD/2025

AI Insights

The case involves Shree Pragati Mandal Santoshba Sanskar Bhavan, a trust, appealing against the decision of the Commissioner of Income-tax (Exemptions), Ahmedabad, which rejected their application for approval under section 80G(5)(iii) of the Income-tax Act, 1961. The primary reason for rejection was the belated final registration of the trust. The Tribunal found that the CIT(E) had not adequately considered the merits of the application or the explanations provided by the trust, leading to the decision to set aside the CIT(E)'s order and remand the case for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838434 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIR.P. RASTOGI
• Assessee Lawyers: PARTH MEHTA
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER I.T.A. No. 2176/Ahd/2025 (Assessment Year: - ) Shree Pragati Mandal Santoshba Sanskar Bhavan, At and Post Isanpur Mota, Gandhinagar-382355 [PAN : AADAP 0591 P] Vs. The Commissioner of Income-tax (Exemptions), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Parth Mehta, AR Respondent by: ShriR.P. Rastogi, CIT (DR) Date of Hearing 16.02.2026 Date of Pronouncement 16.02.2026 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 (hereinafter referred to as the ‘Ld. CIT (E)’ for short), vide order dated 25.07.2025, rejecting the application filed by the assessee in Form No. 10AB for approval u/s 80G(5)(iii) of the Income-tax Act, 1961 (hereinafter referred to as “the Act” for short). 2. At the outset, it is observed that the sole ground on which the application of the assessee under Section 80G(5) of the Act was rejected is that the final registration was obtained belatedly by the assessee-trust. In this regard, it is noted that the rejection has been made primarily on account of delay, without Printed from counselvise.com ITA No. 2176/Ahd/2025 Shree Pragati Mandal Santoshba Sanskar Bhavan Vs. CIT(E) Asst. Year : - 2– adverting to the merits of the application or examining the explanations, if any, offered by the assessee. 3. Having considered the facts and circumstances of the case, and in the interest of justice, we deem it appropriate to set aside the impugned order and restore the matter to the file of the Ld. CIT(E) for fresh adjudication. The Ld. CIT(E) shall consider the application afresh and pass a reasoned and speaking order in accordance with law, after duly considering the submissions and explanations that may be furnished by the assessee and after affording reasonable opportunity of being heard. 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 16.02.2026 Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 16.02.2026 **btk आदेश की \u0007ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "