Gurushri Umedpuri Gundikhad Kadva Patidar Charitable Turst Vs CIT (Exemption) (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT), Ahmedabad, has directed the Commissioner of Income Tax (Exemption) to re-evaluate the application of Gurushri Umedpuri for trust registration under Section 12AB of the Income Tax Act, 1961. This decision came after the ITAT heard an appeal against the Commissioner’s initial rejection of the trust’s application.
The case originated when Gurushri Umedpuri filed an application on October 28, 2023, seeking registration of their trust. The Commissioner of Income Tax (Exemption) rejected this application, citing non-compliance by the trust. According to the Commissioner, the trust failed to furnish the necessary details and documentary evidence requested by the authority. The Commissioner also cancelled the provisional registration that had been previously granted to the trust on April 7, 2022.
Dissatisfied with the Commissioner’s decision, the trust filed an appeal before the ITAT Ahmedabad. The trust’s appeal challenged the rejection, asserting that it was unjustified.
During the proceedings before the ITAT, Shri Dhrunal Bhatt, the trust’s representative, acknowledged that the trust had not complied with the Commissioner’s requirements and had not submitted the requested documents and details. Consequently, Shri Bhatt requested that the ITAT provide another opportunity for the trust to present these documents. He asked the tribunal to send the matter back to the Commissioner for reconsideration.
