SHREE SWAMINARAYAN MANDIR,AMRELI V. THE CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

ITA 887/RJT/2024

AI Insights

The case involves Shree Swaminarayan Mandir Amreli, the appellant, against the CIT (Exemption), Ahmedabad, the respondent. The appellant's application for registration under Section 12A(1)(ac)(iii) was initially rejected by the CIT (Exemption) due to the absence of necessary documents and evidence to substantiate the genuineness of the Trust's activities. During the proceedings, the appellant failed to provide the required documentation despite multiple opportunities. However, in the appellate proceedings, the appellant expressed readiness to submit the relevant documents and participate effectively. The Tribunal, considering the circumstances, decided to remand the case for fresh adjudication, allowing the appellant another chance to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779874 (ITAT-RAJKOT)
• Duration Of Justice: 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2023-2024
• Appeal Filed On: 21-11-2024
• Laws Referred To: Section 12A(1)(ac)(iii) of the Act, Section 12AB of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY PNGLIA
• Assessee Lawyers: DEVINA PATEL
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, राजकोट Æयायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.887/RJT/2024 (िनधाªरण वषª / Assessment Year: (NA) (Physical Hearing) Shree Swaminarayan Mandir Amreli, Pani Darvaja – Amreli, Gujarat-365601 बनाम/ Vs. The CIT (Exemption), Ahmedabad Öथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETS6992F (अपीलाथê/Appellant) (ÿÂयथê /Respondent) अपीलाथê ओर से/ Appellant by Ms. Devina Patel, AR ÿÂयथê कì ओर से/Respondent by Shri Sanjay Pnglia, CIT DR सुनवाई कì तारीख/Date of Hearing 25/09/2025 घोषणा कì तारीख /Date of Pronouncement 13 /10/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, is directed against the order passed by the Learned Commissioner of Income Tax (Exemption), [in short “the ld. CIT(E)”], Ahmedabad wherein ld. CIT(E) rejected assessee’s application filed in Form No.10AB u/s 12A(1)(ac)(iii) of the Act and also rejected provisional registration of the assessee, as the assessee did not appear before the Ld. CIT(E) and did not file any documentary evidences to enable him to satisfy about the genuineness of the activities of the Trust, whether the activity of the Trust or institution are in consonance with the objects of the Trust. 2. At the outset, Ld. Counsel for the assessee submitted that when the proceedings before Ld. CIT(E) were going on then the assessee did not have necessary documents and evidences in his possession to file before the Ld. Printed from counselvise.com ITA No.887/RJT/2024 Shree Swaminarayan Mandir Page | 2 CIT(E). Therefore, in the absence of necessary documents and details, the Ld. CIT(E) denied the registration of the assessee and rejected assessee’s application. However, now the assessee is ready to file the relevant documents and evidences for registration under Section 12AB of the Act before the Ld. CIT(E) and assessee would also participate in the proceedings before the Ld. CIT(E) effectively, therefore, the matter may be restored back to the file of the Ld. CIT(E) for fresh adjudication. 3. On the other hand, Ld. DR for the Revenue did not raise any objection if the matter is remitted back to the file of the Ld. CIT(E) for fresh adjudication. 4. We have heard the both the parties and perused the material available on record. We note that the assessee did not appear before the Ld. CIT(E) and did not file the documentary evidences before the Ld. CIT(E) for registration under Section 12A(1)(ac)(iii) of the Act. Since the assessee failed to submit requisite details and documents which were called by the Ld. CIT(E), by issuing various notices to the assessee. Therefore, Ld. CIT(E) rejected the assessee’s application filed in Form 10AB, under Section 12A(1)(ac)(iii) of the Act. We note that Ld. CIT(E) has given three opportunities to the assessee to submit the required documents and details. However, the assessee did not file the entire details and documents before Ld. CIT(E) to prove the genuineness of the activities of the Trust and to prove the objects of the Trust, whether objects of the Trust are in consonance with the activities of the Trust. Therefore, Ld. CIT(E) has rejected the assessee’s application filed in Form No. 10AB under Section 12A(1)(ac)(iii) of the Act. Now the assessee is ready to submit the required details and documents before the Ld. CIT(E) and therefore, Ld. Counsel for the assessee undertook the responsibility that the required documents and details would be file before the Ld. CIT(E), if one Printed from counselvise.com ITA No.887/RJT/2024 Shree Swaminarayan Mandir Page | 3 more opportunity should be granted to the assessee to plead his case before the Ld. CIT(E). We accept the prayer of the assessee and we set aside the order of Ld.CIT(E) and remand the issue raised by the assessee-trust in the grounds of appeal for fresh consideration by the Ld.CIT(E) with a liberty to the assessee to prove his case by producing sufficient evidence/material to the satisfaction of the Ld.CIT(E). For statistical purpose, the appeal of the assessee is allowed. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 13/10/2025 Sd/- Sd/- (Dinesh Mohan Sinha) (Dr.Arjun Lal Saini) Judicial Member Accountant Member Rajkot िदनांक/ Date: 13/10/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Surat0 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "