Gramya Vikas Pratishthan Koba Vs CIT (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has set aside an order by the Commissioner of Income Tax (Exemptions) (CIT(E)) that had rejected the application for re-registration under Section 12A of the Income Tax Act, 1961, and cancelled the provisional registration of Gramya Vikas Pratishthan Koba, a charitable trust. The ITAT’s decision, pronounced on March 20, 2025, grants the trust a fresh opportunity to submit the necessary details and prove the genuineness of its activities.
The appeal by Gramya Vikas Pratishthan Koba stemmed from the CIT(E)’s order dated October 22, 2024, which had concluded the trust’s re-registration bid unfavorably due to non-compliance with official notices.
Trust’s History and Re-registration Need
Gramya Vikas Pratishthan Koba is a Charitable Trust, which has been in existence for over five decades, having been incorporated on July 21, 1972, and registered under the Bombay Public Trust Act, 1950 (Registration No. F/214/Gandhinagar). The trust had previously secured and maintained its registration under Sections 12A and 80G of the Income Tax Act, which grant tax exemptions to charitable institutions, and had a consistent record of filing its income tax returns.
The requirement for re-registration arose due to amendments introduced in Section 12A(1)(ac) of the Income Tax Act, 1961. These amendments necessitated existing trusts to re-apply for registration to ensure continued compliance and eligibility for tax benefits. In response to these legislative changes, Gramya Vikas Pratishthan Koba submitted its application in Form 10A on February 16, 2023.
