Indram Foundation Vs CIT(Exemption) (ITAT Ahmedabad)
Email Missed, Registration Denied— Technical Lapse Not Fatal- ITAT Restores 12A & 80G Applications for Fresh Hearing
Assessee trust filed two appeals against separate orders of CIT(E), Ahmedabad dated 21.12.2024 (denial of registration u/s 12A) & 23.12.2024 (denial of approval u/s 80G). CIT(E) rejected both applications solely on the ground that the trust failed to furnish self-certified copy of original trust deed / MoA / constitution documents. Assessee submitted before Tribunal that the email issued by CIT(E) seeking these documents was never noticed by the trustees & therefore compliance could not be made. Assessee requested for one more opportunity to furnish complete documents.
Tribunal observed that rejection was purely for non-submission of foundational documents & not on merits. Considering the explanation & in the interest of justice, Tribunal set aside both orders & restored matters to CIT(E) for fresh adjudication. CIT(E) was directed to grant adequate opportunity & Assessee was also directed to file all documents promptly. Appeals allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
The captioned both appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”), dated 21.12.2024 denying grant of registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and denying approval under Section 80G(5) of the Act dated 23.12.2024.
