Gopinathji Jyotipith Foundation Vs CIT (Exemption) (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside two separate rejection orders passed by the Commissioner of Income Tax (Exemption) [CIT(E)] against the Gopinathji Jyotipith Foundation, a public charitable trust. The CIT(E) had summarily denied the trust’s applications for final registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act, 1961, based solely on the trust’s non-compliance with statutory notices. The ITAT concluded that the ex-parte dismissal, which resulted from a failure to notice email communications, constituted a violation of the principles of natural justice. Consequently, the matter has been restored to the CIT(E)’s file for fresh adjudication on the merits of the applications.
Factual Background of the Applications
The appellant, Gopinathji Jyotipith Foundation, is a charitable organization incorporated as a non-profit entity under Section 8(1) of the Companies Act, 2013, on January 16, 2023. The trust operates with charitable objects including education, relief for the poor, establishment of libraries, publication of literature, and plantation.
The foundation applied to the CIT(E) in Form No. 10AB seeking regular approval for charitable status under Section 12A(1)(ac)(iii) (which provides tax exemption on income) and approval under Section 80G(5) (which allows donors to claim a deduction on their contributions).
