SHRI MAHATMA GANDHI AND SARDAR VALLABHBHAI PATEL SEVA TRUST,SURAT V. CIT(EXEMPTION), AHMEDABAD

ITA 1264/SRT/2024

AI Insights

The case involves Shri Mahatma Gandhi and Sardar Vallabhbhai Patel Seva Trust, which appealed against the order of the Commissioner of Income Tax (Exemptions), Ahmedabad, dated 22/10/2024. The Trust sought approval under Section 80G(5) of the Income Tax Act, which was initially rejected due to non-submission of required details in response to a show cause notice. The Tribunal noted that the application was not considered on merit and acknowledged the Trust's registration under Section 12A/12AB. Both parties presented their arguments, with the assessee's representative requesting another opportunity to submit the necessary details, which was supported by the Tribunal's decision to remand the case back to the CIT(E).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 106911 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलीय अिधकरण, सूरत Ɋायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1264/SRT/2024 (Hybrid Hearing) Shri Mahatma Gandhi and Sardar Vallabhbhai Patel Seva Trust, 8-1608/A, Kirparam Mahetaram Gali, Ashapuri Mata Mandir, Gopipura, Surat - 395001 PAN No. AAITS9285K Vs. The CIT (Exemptions), Ahmedabad. Appellant/ Assessee Respondent/Revenue Assessee represented by Shri Mayur Bhagatwala, CA Department represented by Shri Ravi Kant Gupta, CIT-DR Date of Institution of Appeal 04/12/2024 Date of hearing 13/02/2025 Date of pronouncement 13/02/2025 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Ahmedabad [in short, the ld. CIT(E)], dated 22/10/2024. 2. Rival submission of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that the assessee could not furnished their reply in response to notice mentioned in para 10 of impugned order. The assessee is having valid registration under Section 12A/12AB and his eligible for approval under Section 80G(5) as assessee fulfil all requisite conditions for ITA No. 1264/Srt/2024 Mahatma Gandhi & Sardar Vallabhbhai Patel Seva Trust 2 availing such approval. At the time of filing application, for approval under Section 80G(5), the assessee furnished all required details. The ld. AR of the assessee submits that application of assessee was rejected for the want of submission. The ld. AR of the assessee submits that he has good case on merit and is likely to succeed if he is given one more opportunity to make reply/submission before the ld. CIT(E). He undertakes on behalf of assessee to be more vigilant in future. 3. On the other hand, the learned Commissioner of Income Tax- Departmental Representative (ld. CIT-DR) for the revenue submits the assessee has as not responded to the show cause notices issued by ld. CIT(E) to substantiate their claim of approval under Section 80G(5). 4. We have considered the submissions of both the parties and perused the orders of the lower authorities carefully. There is no dispute that the assessee was having provisional registration under section 12A/12AB and applied for approval under Section 80G(5). The ld. CIT(E) dismissed / rejected the application by taking view that assessee has not filed required details in response to show cause notice issued to them. Considering the fact that the application of assessee was not considered on merit and the assessee is having registration under Section 12A/12AB, therefore, we deem it appropriate to restore the matter back to the file of the ld. CIT(E) to reconsider it and pass order afresh in accordance with law. Needless to direct that before passing the order, ITA No. 1264/Srt/2024 Mahatma Gandhi & Sardar Vallabhbhai Patel Seva Trust 3 the ld CIT(E) shall grant opportunity of hearing to the assessee. The assessee is also directed to furnish complete details to prove its object and activity and make all compliances as desired by the ld. CIT(E). In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes only. 5. In the result, this appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 13.02.2025. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) लेखा सद˟/Accountant Member Ɋाियक सद˟/Judicial Member सूरत / Surat Dated: 13/02/2025 SAMANTA आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :  अपीलाथŎ/ The Appellant  ŮȑथŎ/ The Respondent  आयकर आयुƅ/ CIT  िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT  गाडŊ फाईल/ Guard File // True Copy // By order/आदेश से, सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत "