SHRI RANG AVADHOOT PARIVAR TRUST,GANDHINAGAR V. CIT ( EXEMPTION ), AHMEDABAD

ITA 115/AHD/2025

AI Insights

The case involves the Shri Rang Avadhoot Parivar Trust, which has been engaged in charitable activities since December 21, 1980. The trust applied for permanent approval under Section 80G of the Income Tax Act, 1961, on June 29, 2024, but was denied by the CIT(Exemption) on November 21, 2024, without proper consideration of the submitted evidence. The trust appealed against this decision, arguing that the rejection was passed without giving them an opportunity to present their case, thus violating the principles of natural justice. The Tribunal found merit in the trust's appeal and remanded the case back to the CIT(Exemption) for a thorough re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126839 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATHVI RAJ MEENA
• Assessee Lawyers: MANOJ H. LEKINWALA
• Keywords: Principle of natural justice; Charitable institution
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Shri Rang Avadhoot Parivar Trust, Near Shopping Centre Sector-28 Gandhinagar PAN: AAATS7203F (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee by: Shri Manoj H. Lekinwala, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 16-04-2025 Date of pronouncement : 22-04-2025 आदेश/ORDER PER: DR. B.R.R. KUMAR, VICE PRESIDENT: This is an appeal filed against the order dated 21-11-2024 passed by CIT(Exemption), Ahmedabad for assessment year N.A. 2. The grounds of appeal are as under:- “TRUST IS DOING CHARITABLE ACTIVITIES SINCE 21.12.1980. TRUST HAS BEEN GRANTED APPROVAL UNDER SECTION 80G AS PER ORDER DATED 04- 04-2022. TRUST HAS APPLIED FOR PERMINANT APPROVAL UNDER SECTION 80G. TRUST HAS REQUESTED ONLINE FOR ADJOURNMENT ON 13-11-2024 FOR GIVEN SUBMITION 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. THE TRUST HAS ALSO FILED GREIVANCE FOR THE SAME. BUT NO REPLY IS RECEIVED SO FAR. SO WE ARE FILING THIS APPEAL. WE MAY BE ALLOWED TO ADD ANY OTHER GROUND OF APPEAL.” ITA No. 115/Ahd/2025 Assessment Year N.A. I.T.A No. 115/Ahd/2025 Shri Rang Avadhoot Parivar Trust, A.Y. N.A. 2 3. The facts of the case are that the applicant is a Public Charitable Trust and the activities of the trust are charitable within the meaning of section 2(15) of the I.T. Act. The applicant trust filed the application in Form 10AB on 29.06.2024 for permanent approval u/s. 80G of the Income Tax Act, 1961. Notices were issued from time to time requesting to furnish details/documents. The CIT(E) rejected the application of the applicant vide order dated 21-11-2024. Aggrieved by the order of the CIT(E), the applicant trust filed appeal before the Tribunal. 4. At the outset, the Ld. A.R. submitted that the CIT(E) has rejected the application for permanent approval u/s. 80G of the Act of the assessee without considering the evidence which has already been filed along original Form 10AB application on 29.06.2024. Therefore, Ld. A.R. submitted that the matter may be remanded to then CIT(E) for proper adjudication. The CIT-D.R. relied upon the order of the CIT(E). 5. We have heard both the parties and perused all the relevant record. It is pertinent to note that the CIT(E) has not at all considered the evidence filed by the applicant trust. Hence, it will be appropriate to remand the matter to the file of the CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the evidences filed by the applicant trust. The applicant trust be given opportunity of hearing by following principles of natural justice. 6. In the result, the appeal of the applicant trust is allowed for statistical purposes. Order pronounced in the open court on 22-04-2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 22/04/2025 I.T.A No. 115/Ahd/2025 Shri Rang Avadhoot Parivar Trust, A.Y. N.A. 3 आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद "