Bhatt Mewada Brahm Samaj Vs CIT (Exemption) (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT) Ahmedabad has remitted the application of Bhatt Mewada Brahm Samaj for permanent approval under Section 80G(5)(iii) of the Income Tax Act, 1961, back to the Commissioner of Income Tax (Exemption) (CIT(E)). The Tribunal’s decision effectively set aside the CIT(E)’s order dated November 21, 2024, which had rejected the trust’s application and cancelled its provisional registration.
Bhatt Mewada Brahm Samaj, a trust reportedly engaged in charitable activities since January 28, 2010, including educational, health, youth development, and environmental initiatives, had received provisional 80G approval on April 4, 2022. It subsequently applied for permanent approval. The CIT(E) rejected the application due to the trust’s alleged non-compliance with requests for details and documents.
However, the assessee argued before the ITAT that it had requested an online adjournment until November 28, 2024, to submit the required information. Despite this request, the rejection order was passed prematurely on November 21, 2024, denying the trust a proper opportunity to present its case. The ITAT, acknowledging the assessee’s plea of unforeseen circumstances preventing timely compliance, concluded that “interests of justice would be well served by remanding the matter.”
The Tribunal directed the CIT(E) to reconsider the application afresh and to pass a new order after duly considering the submissions made by the assessee. The appeal was allowed for statistical purposes, indicating that the matter requires a re-examination at the CIT(E) level.
