TaxTMI 
TaxTMI 
2025 (6) TMI 1523
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....r the Respondent : Shri Ravi Kant Gupta, CIT-DR Order under section 254(1) of Income Tax Act PER BENCH: 1. This group of eighteen 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)"] 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 Chorataria Leova Patidar Seva....
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....y 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 (being the Order appealed against) rejecting the application for rene....
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.... covered by the decisions of this Tribunal in ITAs No.1193 to 1203/Srt/2024 dated 13.02.2025. In all these present appeals the respective assess-trust have raised exactly same grounds of appeal as raised in ITAs No.1193 to 1203/Srt/2024. The ld AR of the assessee submits that all those appeals were restored back to the file of ld CIT(E) for de novo consideration and to pass order in accordance with law. The ld AR of the assessee made a prayer that specific directions may be given to the ld CIT(E) to allow registration under section 12A/12AB or approval of funds from the date of application as the case may be. 5. On the other hand, the ld CIT-DR for the revenue supported the orders of ld CIT(E). The ld. CIT-DR for the revenue submits that a....
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....We find that Co-ordinate Bench of Tribunal in Susamskar Foundation vs. CIT(E) (supra) on identical facts, held that assessee-trust had been granted provisional registration which was valid till assessment year 2026-27 and assessee and applied for final registration before expiry of said period but Commissioner rejected same on ground that application of assessee was premature, since there was no bar to move an application before period of six months from expiry of provisional registration, matter was to be remanded back for consideration of application on merits. Further, Pune Bench of Tribunal in Avileen Education Foundation vs. CIT(E) (supra) also held that where issue of grant of registration under section 12A(1)(ac)(iii) has already bee....
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....e result, grounds of appeal raised by the assessee(s) in respective appeals are allowed for statistical purposes." 9. In the result, all these appeals of the assessee are allowed for statistical purposes. 7. Considering the consistent decision of this combination of this bench and following the principles of consistency, both the appeal in ITA No. 1359 & 1360/Srt/2024 is allowed for statistical purpose. The ld CIT(E) is also directed to consider the plea of ld AR of the assessee for allowing registration under section 12A/12AB or approval of funds under section 80G(5) from the date of respective application and to pass order in accordance with law. In the result, the appeal in ITA No. 1359 & 1360/Srt/2024 is allowed for statistical purpo....