SHRI RAJKOT LOHANA MAHAJAN,RAJKOT V. CIT(EXEMPTION), AHMEDABAD

ITA 981/RJT/2025

AI Insights

The case involves an appeal by Shri Rajkot Lohana Mahajan against the order of the Learned Commissioner of Income-tax (Exemptions) which rejected their application for approval under Section 80G(5)(ii) of the Income Tax Act, 1961. The rejection was based on the absence of a valid regular registration under Section 12A of the Act, which is a prerequisite for grant of approval under Section 80G. The Tribunal noted the need for the assessee to provide additional documents and evidence, thus remitting the matter back for fresh adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 845784 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Rajkot
• Assessment Year: misc
• Appeal Filed On: 31-12-2025
• Other Referred Cases: CIT (Exemptions) vs. Shree Tapeshwar Hanumanji Bajrang Charity Trust
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY PUNGLIA; LD
• Assessee Lawyers: DARSHAK THAKKAR; LD
• Section: 12A; 80G

Judgement Text

" आयकरअपीलीयअिधकरण, राजकोट Ɋायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 981/RJT/2025 (Ǔनधा[रणवष[/Assessment Year: (2026-27) Appellant by : Shri Darshak Thakkar, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR Date of Hearing : 19/03/2026 Date of Pronouncement : 27/03/2026 ORDER Per, Dr. Dinesh Mohan Sinha, JM: 1. Captioned appeal filed by assessee pertaining to Assessment Year 2026-27, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Learned Commissioner of Income-tax (Appeal), (in short ‘Ld. CIT(A)’), dated 29.12.2025, which in turn arises out of order passed by CIT(E) u/s 80G(5)(ii) of the Income tax Act. 2. This is an application for approval under Section 80G(5)(ii) of the I.T. Act, 1961 filed in Form no. 10AB electronically on 21.06.2025. Notices were issued to the applicant with a request to submit certain details/documents. On perusal of details available on record, it is observed that the applicant has failed to prove Shri Rajkot Lohana Mahajan, Sanganwa Chowk Rajkot Vs. CIT (EXEMPTION) Room No.609, Floor-6, Aayakar Bhawan (Vejalpur), Nr. Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. ˕ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS1667G (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Printed from counselvise.com 2 ITA No. 981/Rjt/2025 Rajkot Lohana v. CIT Exemption whether it holds a valid regular registration u/s. 12A or u/s. 10(230) of the Act under new provisions of Registration effective from 01.04.2021. Under similar circumstances, where the assessee did not have valid regular registration u/s 12A of the Act, the Hon'ble Gujarat High Court in the case of CIT (Exemptions) vs. Shree Tapeshwar Hanumanji Bajrang Charity Trust, reported in 122 taxmann.com 98 has held that the registration u/s 12A of the Act is a pre-requisite for grant of approval u/s 80G of the Act. In absence of valid registration certificate u/s 12A of the Act, approval u/s 80G could not be granted. In view of the above, the present application filed in Form 10AB, u/s 80G(5)(ii) of the Act, is rejected without going into the merits. 3. Since, Ld. CIT Exemption has passed the ex-parte order and assessee wants to submit additional documents and evidences in respond to application for approval therefore matter is remitted back to file by the Ld. CIT Exemption for fresh adjudication. 4. In the result, the appeal filed by the assessee is hereby allowed, for statistical purposes. Order is pronounced in the open Court Today on 27/03/2026. Sd/- [Dr. Arjun Lal Saini ] Accountant Member Sd/- [ Dr. Dinesh Mohan Sinha ] Judicial Member राजकोट/Rajkot िदनांक/ Date: 27/03/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, RAJKOT 6. Guard File By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "