TaxTMI 
TaxTMI 
2025 (2) TMI 1200
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.... For the Revenue : Shri Ravi Kant Gupta, CIT-DR ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER BENCH: 1. This group of eleven appeals by different assessee(s) are directed against the separate orders of Ld. Commissioner of Income-Tax (Exemption), Ahmedabad [for short, "Ld. CIT(E)"] dated 20/09/2024 and 08/10/2024 in rejecting applications under section 12AB and/ or 80G(5) of Income Tax Act, 1961 (in short, 'the Act'). Certain fact in all the appeals are common, the respective appellant has raised certain common grounds of appeal, thus, with the consent of parties, all these appeals were clubbed, heard together and are decided by common order to avoid the conflicting decision. For appreciation of facts, the facts in case of Shree....
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.... excess of the jurisdiction with the CIT(E) and patently in violation of the rule of audi alteram partem and ex-facie in violation of the relevant provisions under the law, irrational, unfair, and prejudicial, is liable to stuck down. (3) Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." 2. While challenging the rejection of approval under section 80G(5), the assessee has raised following grounds of appeal. 1. On the facts and in circumstances of the case as well as law on the subject, the CIT(Exemption) erred in assuming jurisdiction under Third Proviso Clause (b) sub-clause (B)(II) below section 80G(5) of the I.T. Act, 1961 to pass order in Form 10AD....
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....ed Authorised Representative (ld.AR) of the assessee submits that assessee-trust was set up on 30.11.2015 duly registered with Charity Commissioner, Surat under Bombay Public Trust Act. The assessee was allowed registration under Section 12A(a) of the Act. On introduction of new mechanism for registration of trust by Finance Act, 2021, the assessee was allowed provisional registration under section 12A(1)(ac)(i) on 10.03.2022, which is valid from AY. 2022-23 to 2026-27. Similarly, the assessee was allowed provisional approval under section 80G(5), which was allowed from 2022-23 to 2024-25. The assessee applied for regular/ permanent registration under section 12AB on 10.06.2024. Similarly, the assessee applied for renewal of provisional app....
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....f ld CIT(E). The ld. CIT-DR for the revenue submits that assessee was require to apply for regular approval of fund or for registration of trust, strictly in accordance, the procedure prescribed in this statute and the rules framed thereunder, otherwise it will become chaotic position for consideration of such application. However, on our specific question about restoring the matter back to the file of ld. CIT(E) for reconsideration of matter/appeals, he submits that the Bench may take appropriate view in accordance with law, but however it may be made clear to the assessee that the assessee will not dispute the time limit for passing the order on such application. 6. We have considered the submissions of both the parties and have gone t....
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....stration of approval registration under section 12A/12AB is restored back for the de novo consideration and to pass order in accordance with law. Needless to direct that before deciding the application afresh, the ld. CIT(E) shall grant reasonable and fair opportunity of hearing to the assessee and further to allow to make further submission to prove the objects of assessee-trust and its activities. The assessee is also directed to file/furnish any other necessary information, if so desired. In the result, grounds of appeal raised by the assessee in ITA No.1194 & 1195/SRT/2024 are allowed for statistical purposes. 7. In the result, both the appeals of assessee are allowed for statistical purposes. ITA Nos. 1193/SRT/2024, 1196 to 1197/....