SHREE SHYAM SEVA SAMITI TRUST-RAJKOT,RAJKOT V. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

ITA 2125/AHD/2024

AI Insights

The case involves Shree Shyam Seva Samiti Trust, a registered trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad. The CIT(E) had rejected the trust's application for registration under section 12A(1)(ac) and cancelled its provisional registration due to non-compliance with requests for documents and details. The Tribunal considered the circumstances presented by the trust's representative, which led to the non-compliance, and decided to remand the case for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25154 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V NANDA KUMAR
• Assessee Lawyers: VIMAL DESAI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.TA. No.2125/Ahd/2024 (Assessment Year: NA) Shree Shyam Seva Samiti Trust Rajkot, C/o. Sarda & Sarda(CA), Sakar 1st Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot-360001. Vs. The Commissioner of Income Tax(Exemption) Ahmedabad. [PAN No.AAUTS1211K] (Appellant) .. (Respondent) Appellant by : Shri Vimal Desai, AR Respondent by: Shri V Nandakumar, CIT.DR Date of Hearing 13.03.2025 Date of Pronouncement 18.03.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad vide order dated 22.10.2024. 2. The assessee has raised the following grounds of appeal 1. The order u/s.12AB(1)(b)(ii) of the Act is bad in law. ITA No. 2093/Ahd/2024 Asst.Year NA - 2– 2. The learned CIT(Exemption) has erred in law as well as on facts in rejecting the application for registration u/s.12A(1)(ac) of the Act and cancelling provisional registration. 3. The assessee is a Trust and Registered with the office of Charity Commissioner. The assessee-trust is also provisionally registered under section 12A(1)(ac) of the Income tax Act, 1961 in accordance with the provisions of section 12AB of the Income-tax Act, 1961. The assessee-trust has duly get is books of account audited and has regularly filed its return of income from time to time reporting therein the details of activities, income and its application. The assessee- trust has applied for renewal of its registration u/s.12A(1)(ac) vide online application in Form No.10AB. In this regard, several notices were issued to the assessee-trust requesting to furnish details/documents. In pursuance to the same, the assessee-trust remains un-complied and the details/documents called for were also not submitted. Hence, the Ld.CIT(E) rejected the application for registration u/s.12A(1)(ac) of the Act and also cancelled the provisional registration. 4. Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal. 5. At the outset, the Ld. Counsel for the assessee submitted that the Ld.CIT(E) has rejected the application and ITA No. 2093/Ahd/2024 Asst.Year NA - 3– cancelled the provisional registration of the assessee-trust due to non-compliance. The Ld.AR further submitted that owing to unforeseen situation due compliance before the Ld.CIT(E) could not be made. Therefore, prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee needs to furnish the proof of filing the 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 filed by the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 18.03.2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 18.03.2025 Manish, Sr. PS ITA No. 2093/Ahd/2024 Asst.Year NA - 4– TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "