SHREE SURBHI EDUCATION TRUST,BANASKANTHA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1948/AHD/2024

AI Insights

The case involves the Shree Surbhi Education Trust appealing against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, which had rejected the Trust's application for registration under section 12A of the Income Tax Act, 1961. The CIT(E) had dismissed the application due to insufficient documentary evidence to verify the genuineness of the Trust's activities and their alignment with the Trust's objectives. The Tribunal found that the necessary details had been uploaded but were overlooked by the CIT(E), partly due to the departure of the Trust's accountant. Consequently, the Tribunal directed the CIT(E) to re-evaluate the application, considering the additional evidence provided by the Trust.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312096 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. P. SINGH
• Keywords: Condonation of delay; Set aside
• Section: 12A

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before Shri Sanjay Garg, Judicial Member And Ms. Annapurna Gupta , Accountant Member Shree Surbhi Education Trust, Bharat Gasni Bajuma Jain Derasar Road, Main Bajar Chandisar Palanpur Banaskantha-385001 PAN: AALTS4714Q (Appellant) Vs The Commissioner of Income Tax (Exemption), Ahmedabad (Respondent) Assessee by: Shri Deepak R. Shah, A.R. Revenue by: Shri A.P. Singh, CIT-D.R. Date of hearing : 05-03-2025 Date of pronouncement : 28-04-2025 आदेश/ORDER Per Sanjay Garg, Judicial Member: The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)’] dated 19.02.2024 passed u/s. 12AB of the Income Tax Act, 1961 (here-in-after referred to as “the Act”). 2. The assessee in this appeal is aggrieved by the action of the CIT(E) in rejecting the application of the assessee for grant of registration u/s. 12A of the Income Tax Act. ITA No. 1948 /Ahd/2024 Assessment Year N.A. I.T.A No. 1948/Ahd/2024 Shree Surbhi Education Trust, A.Y. N.A. 2 3. The appeal is time barred of 198 days. A separate application for condonation of delay has been filed accompanied with the affidavit of the trustee, wherein, it has been explained that the concerned accountant who was looking after the tax affairs of the trust, had left the job and the trustees were not aware of the pendency of the application for registration and final outcome of the same. Considering the aforesaid application, which is supported with the affidavit of the trustee, the delay in filing the appeal is hereby condoned. 4. At the outset, the ld. counsel for the assessee has submitted that the ld. CIT(E) has rejected the application on the ground that the assessee has failed to furnish the required details relating to the activities of the assessee trust and therefore, the CIT(E) held that the assessee had failed to file any documentary evidence to satisfy him about the genuineness of the activities of the trust and whether the same were in consonance of the objects of the trust. He, therefore, dismissed the application of the assessee for registration u/s. 12A of the Act. 5. Before us, the ld. counsel for the assessee submitted that the required details were uploaded on the portal, however, the same, somehow, escaped the attention of the Ld. CIT(E). He further submitted that as the concerned accountant had left the job, therefore, the matter could not be perused properly before the Ld. CIT(E). Considering the above submissions and in the interests of justice, the impugned order of the CIT(E) is set aside and the matter is restored to the file of Ld. CIT(E) with a direction to decide the application of the assessee on merits after considering the details and evidences as may be furnished by the assessee. It is further directed that the assessee will promptly file the reply and details as and when called for by the Ld. CIT(E) and will not contribute in any unnecessary delay of the matter. I.T.A No. 1948/Ahd/2024 Shree Surbhi Education Trust, A.Y. N.A. 3 5. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 28-04-2025 Sd/- Sd/- (Annapurna Gupta) (Sanjay Garg) Accountant Member Judicial Member Ahmedabad : Dated 28/04/2025 आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद "