Sant Kanwarram Sewa Trust Vs CIT (Exemption) (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has restored the application for 80G registration of Sant Kanwarram Sewa Trust. The case has been sent back to the Commissioner of Income Tax (Exemption) (CIT(E)) for a fresh hearing, providing the Trust another chance to submit required documents.
The Assessee Trust had challenged a CIT(E) order from November 21, 2024, which denied their registration under Section 80G of the Income Tax Act, 1961. The CIT(E) had canceled the provisional registration because the Trust failed to provide necessary documents despite being given two opportunities for hearings on October 5, 2024, and November 8, 2024.
Before the ITAT, the Trust’s counsel admitted to the earlier non-compliance but stated that all requested documents were now ready and presented before the Tribunal. The counsel invoked the Principle of Natural Justice, requesting one final opportunity for the Trust to submit these materials to the CIT(E) for reconsideration of the 80G registration.
The ITAT acknowledged the CIT(E)’s prior efforts to provide opportunities. However, as the Trust now possessed the relevant documents, the Tribunal decided it was appropriate to grant one last chance. The ITAT set aside the CIT(E)’s order and directed the CIT(E) to hold one more hearing. The Tribunal stressed that the Trust must use this final opportunity to provide all necessary details for its 80G registration, as per legal requirements. The appeal was allowed for statistical purposes, with no specific judicial precedents cited in the order.
