SHRI DUNGARGURU SHASAN SEVA TRUST,RAJKOT V. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 12/RJT/2025

AI Insights

The case involves two appeals by Shri Dungar Guru Shasan Seva Trust against the orders of the Commissioner of Income-tax (Exemption), Ahmedabad, which had rejected the Trust's applications for registration under Section 12A and for approval under Section 80G(5)(iii) of the Income-tax Act, 1961. The primary reason for the rejection was the Trust's failure to appear before the CIT(E) and provide necessary documents and evidence. The Tribunal found merit in the Trust's request for another opportunity to present its case and directed a fresh examination of the applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712912 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY PUNGLIA
• Assessee Lawyers: BAKUL GANATRA; LD.; SALMA THOBHANI; LD
• Keywords: Set aside
• Section: 12A

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 Nos.12 & 13/RJT/2025 िनधाªरण वषª / Assessment Year: 2024-25 Shri Dungar Guru Shasan Seva Trust I-Tirupati Nagar Nirmala Road, Rajkot- 360 007 बनाम/ Vs. Commissioner of Income-tax (Exemption), Ahmedabad Öथायीलेखासं./जीआइआरसं./PAN/GIR No.: AANTS 8372 A अपीलाथê/Appellant) (ÿÂयथê/Respondent) िनधाªåरती कì ओर से/Assessee by : Shri Bakul Ganatra, ld.AR & Ms. Salma Thobhani, ld. AR राजÖव कì ओर से/Revenue by : Shri Sanjay Punglia, CIT-DR सुनवाई कì तारीख /Date of Hearing : 28/07/2025 घोषणा कì तारीख /Date of Pronouncement : 29/07/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned two appeals filed by the same assessee, against the separate orders passed by the Ld. Commissioner of Income-tax(Exemption), Ahmedabad [in short ‘Ld.CIT(E)’ dated 13.11.2024 and 15.11.2024 wherein the Ld.CIT(E) has rejected the assessee’s application in Form 10AB, under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) and the Ld. CIT(E) also rejected the assessee`s application in Form No. 10AB, u/s 80G(5) (iii) of the Act. 2. At the outset, Ld. Counsel for the assessee submitted that assessee-trust did not appear before Ld.CIT(E) and did not furnish details, documents, objects of the trust and evidences, therefore, Ld.CIT(E) denied the registration to the Printed from counselvise.com ITA Nso.12-13/Rjt/2025 (A.Y.24-25) Shri Dungarguru Shasan Seva Trust 2 assessee-trust u/s 12A of the Act and also denied the approval under section 80G(5)(iii) of the Act. The Ld. Counsel for the assessee, now, before us, submitted that assessee-trust is ready with the relevant documents and evidences and wants to furnish the same before Ld.CIT(E), if one more opportunity should be given to assessee to furnish objects of the trust, activities of the trust and evidence relating to genuineness of the activities of the trust and other documents and evidences, as a required by ld CIT(E). Therefore, both these appeals may be remitted back to the file of Ld.CIT(E) with a direction to adjudicate afresh these two applications of the assessee, in accordance with law. 3. On the other hand, Ld. CIT-DR for the Revenue submitted that assessee`s application in ITA No.12/RJT/2025, pertains to registration u/s 12A of the Act and appeal in ITA No.13/RJT/2025, pertains to approval u/s 80G(5) of the Act. Since the assessee-trust never appeared before Ld.CIT(E) and never filed relevant documents and evidence before him. Therefore, Ld. CIT-DR has no objection if both these appeals are remitted back to the Ld. CIT(E). 4. We have carefully considered the facts of the case, the submission of the ld. Counsel for the assessee and ld.CT-DR for the Revenue and evidences gone through on record. However, in the succinct manner, the relevant facts and background are reiterated in order to appreciate the controversy and the issue for adjudication. We note that assessee filed appeals before us, against the order of the Ld. CIT(E), who had rejected the assessee`s application for registration u/s 12A of the Act for the reason that assessee-trust did not appear before Ld.CIT(A) and moreover, the assessee has not submitted the documents and evidences before the ld. CIT(E) and ld. CIT(E) also rejected the assessee`s application for approval under section 80G(5) (iii) of the Act, on account of the same reasons. Therefore, we are of the view that one more opportunity should Printed from counselvise.com ITA Nso.12-13/Rjt/2025 (A.Y.24-25) Shri Dungarguru Shasan Seva Trust 3 be given to the assessee to file the required details and documents before the Ld. CIT(E). Therefore, we set aside the order of the ld. CIT(E) and remit the issue back to the file of the ld.CIT(E) to adjudicate the assessee`s applications for registration under section 12A and approval under section 80G(5)(iii) of the Act, afresh. 5. In the result, filed by the assessee, in ITA No.12/Rjt/2025, is allowed for statistical purposes, in above terms. 6. Since we have remitted the assessee`s appeal relating to registration in ITA No.12/Rjt/2025, u/s 12Aof the Act, therefore, we direct the Ld. CIT(E) to examine the documents and evidences relating to approval u/s. 80G(5)(iii) of the Act, relating to assessee’s appeal in ITA No. 13/Rjt/2025, and examine the conditions of section 80G(5) (iii) of the Act, and if the assessee is eligible, then grant approval u/s. 80G(5) (iii) of the Act, in accordance with law. 7. In the result, appeal filed by the assessee, in ITA No.13/Rjt/2025, is also allowed for statistical purposes. 8. In combined result, both the appeals filed by the assessee are allowed for statistical purposes. Order is pronounced in the open court on 29/07/2025 Sd/- Sd/- (DINESH MOHAN SINHA) (DR.ARJUN LAL SAINI) Æयाियक सदÖय/JUDICIAL MEMBER लेखा सदÖय/ACCOUNTANT MEMBER राजकोट /Rajkot िदनांक/ Date: 29/07/2025 DKP Outsourcing Sr.P.S Printed from counselvise.com ITA Nso.12-13/Rjt/2025 (A.Y.24-25) Shri Dungarguru Shasan Seva Trust 4 आदेश कì ÿितिलिप अúेिषत/ Copy of the order forwarded to :  अपीलाथê/ The Assessee  ÿÂयथê/ The Respondent  आयकर आयुĉ/ CIT  आयकर आयुĉ(अपील)/ The CIT(A)  िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT  गाडªफाईल/ Guard File By order/आदेश से , // True Copy // सहायक पंजीकार आयकर अपीलीय अिधकरण ,राजकोट Printed from counselvise.com "