SHRI BHATT MEWADA BRAHM SAMAJ GANDHINAGAR,GANDHINAGAR V. CIT ( EXEMPTION ), AHMEDABAD

ITA 124/AHD/2025

AI Insights

The case involves Shri Bhatt Mewada Brahm Samaj, a trust engaged in various charitable activities since 2010, which sought permanent approval under section 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected their application due to non-compliance with requests for documentation. The trust appealed to the Income Tax Appellate Tribunal, arguing that they were not given a fair opportunity to submit the required documents as their request for an extension was denied before the rejection was processed. The Tribunal found merit in the trust's argument and remanded the case for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473908 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A P SINGH
• Assessee Lawyers: MANOJ H LEKINWALA
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.124/Ahd/2025 (Assessment Year: 2024-25) Shri Bhatt Mewada Brahm Samaj, Plot NO.1316/A-2, Sector 7-D, Gandhinagar-382007. Vs. The Commissioner of Income Tax, (Exemption) Ahmedabad. [PAN No.AAKTS3771Q] Appellant by : Shri Manoj H Lekinwala, AR Respondent by: Shri AP Singh, CIT. DR Date of Hearing 17.03.2025 Date of Pronouncement 20.03.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad, vide order dated 21.11.2024. 2. The Assessee has taken the following grounds of appeal:- Trust is doing charitable activities since 28-01-2010. trust is doing educational, health related, youth development, envirmental and other activities since incorporation trust has been granted approval under section 80g as per order dated 04- 04-2022. trust has applied for permanent approval under section 80g. trust has requested online for adjournment on 13-11-2024 (अपीलाथᱮ /Appellant ( ᮧ᭜यथᱮ /Respondent) ITA No.124/Ahd/2025 Asst.Year –2024-25 - 2– for given submission upto 28-11-2024 but rejection order is passed on 21-11-2024 so opportunity for giving details not available to the trust the act of cit (exemption) is against principal of natural justice so we are filing this appeal we may be allowed to add any other ground of appeal. 3. The assessee is a Trust doing charitable activities since 28.01.2010. The assessee-trust has filed Form No.10AB for approval u/s.80G(5)(iii) of the Act. 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 documentary evidences called for were also not submitted. Hence, the Ld.CIT(E) rejected the application for registration u/s.80G(5)(ii) 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, we find that the Ld.CIT(E) has rejected the application filed in Form 10AB for approval u/s.80G(5)(iii) of the Act 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, ITA No.124/Ahd/2025 Asst.Year –2024-25 - 3– 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 20.03.2025. Sd/- Sd/- (T.R SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 20.03.2025 Manish, Sr. PS 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 "