SHRIMAD BUDDHISAGAR MISSION TRUST,AHMEDABAD V. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2093/AHD/2024

AI Insights

The case involves Shrimad Buddhisagar Mission Trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, who had rejected the trust's application for approval in Form No.10AB. The trust argued that the rejection was without proper consideration of the facts and circumstances, particularly the issues faced during the electronic filing of the application. The tribunal noted the procedural difficulties and the extension of the filing deadline by the Central Board of Direct Taxes, leading to the decision to remand the case for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25152 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V NANDA KUMAR
• Assessee Lawyers: SARJU MEHTA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.TA. No.2093/Ahd/2024 (Assessment Year: NA) Shrimad Buddhisagar Mission Trust, A 601 Parshwa Tower, 132 Ft Ring Road, Nr Shyamal Cross Road, Satellite-380015. Vs. The Commissioner of Income Tax(Exemption) Ahmedabad. [PAN No.AAUTS0258G] (Appellant) .. (Respondent) Appellant by : Shri Sarju Mehta, AR Respondent by: Shri V Nandakumar, CIT.DR Date of Hearing 13.03.2025 Date of Pronouncement 18.03.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad vide order dated 18.10.2024 passed. 2. The assessee has raised the following grounds of appeal 1. The CIT(Exemption) has erred in law and on facts by issuing the impugned order which is without properly appreciating various facts and laws in its proper perspective and is neither ITA No. 2093/Ahd/2024 Asst.Year NA - 2– reasoned nor a speaking order and have been issued without dealing with pleas raised by the appellant. 2. The CIT(Exemption) has erred in law and on facts by rejecting the application made by the Appellant vide Form No.10AB submitted online on 27.06.2024 vide Acknowledgment NO.513001890270624. 3. The Appellant, in view of the above, say and submit that the impugned order is liable to be quashed and set aside and application in Form 10AB made by the Appellant may kindly be approved. 3. The facts of the case are that the assessee is a Trust having an association of person constituted on 08.09.2017 and the activities of the trust are charitable within the meaning of section 2(15) of the I.T Act. The Ld. CIT(E) rejected the application filed in Form No.10AB as non maintainable 4. Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal. 5. At the outset, the Ld. Counsel for the assessee submitted that the Ld.CIT(E) has rejected the application file in Form No.10AB of the Act, without considering the facts & submission. The relevant submission of Ld. Counsel for the assessee is reproduced as under: “…Since, the provisional approval of the appellant Trust is valid for 3 years le. up to 29.11.2024 and the appellant was required to apply for regular registration in Form 10AB at least six months ITA No. 2093/Ahd/2024 Asst.Year NA - 3– prior to the expiry of the said period i.e. up to 29.05.2024, the appellant was attempting to file Form 10AB before 29.05.2024. However, the appellant assessee could file Form 10AB under the Income Tax Act, 1961 on 27.06.2024 vide Acknowledgement No. 513001890270624 due to difficulties which arose in electronic filing of Form 10AB on Income Tax Portal. Meanwhile, on consideration of difficulties reported by the tax payers in the electronic filing of Form No. 10A/ 10AB, the Central Board of Direct Taxes has extended the due date of filing the Form 10AB under the Income Tax Act, 1961 till 30.06.2024 vide Circular No. 7/2024, dated 25.04.2024 bearing F. No. 173/25/2024-ITA-I. Copy of said Circular No. 7/2024, is enclosed herewith as ready reference. Therefore, the appellant assesse bring to your honor notice that the appellant trust has filed the Form No. 10AB very well within the extended due date announce by the Central Board of Direct Taxes and also before the expiry of said 3 years of provisional approval…” 6. 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, 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 ITA No. 2093/Ahd/2024 Asst.Year NA - 4– by taking into consideration the submissions filed by the assessee. 7. In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 18.03.2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 18.03.2025 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 "