2025 (3) TMI 1411

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..... s by different assessees are directed against the separate orders of Ld. Commissioner of Income-Tax (Exemption), Ahmedabad [for short, "Ld. CIT(E)"] dated 02/09/2024 and 03/09/2024 in rejecting applications under Section 12AB and/ or 80G(5) of Income Tax Act, 1961 ('in short, the Act'). Some of the appeals are interconnected, thus with the consent of parties, all these appeals were clubbed and heard together and are decided by common order for the sake of brevity. For appreciation of facts, the facts in ITA No. 1141/Srt/2024 is treated as lead case. In this appeal, 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 learned Commissioner of Income Tax (Ex .....

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..... ng compliance, which resulted into non-submission of compliance in time. The ld. AR of the assessee submits that in majority of cases, the assessee while filing application in Form 10AB has furnished requisite information and details as required at the time of making application, yet, the assessee is still ready and willing to furnish all remaining details to prove the objects and activities of the respective assessee's Trust. The ld. AR of the assessee submits that the appeals/matters may be restored back to the file of ld. CIT(E) with liberty to assessee to furnish requisite details. He undertakes on behalf of assessee Trust to be more vigilant in future in making timely compliance. In ITA No. 1148, 1149, 1150 and 1151/Srt/2024, the asses .....

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..... any other necessary information, if so desired. In the result, grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, this appeal of assessee is allowed for statistical purposes. ITA Nos. 1142 to 1151/Srt/2024. 6. In all these appeals, the assessees have raised almost similar grounds of appeal, and have made similar request for restoring the matter / appeal back to the file of ld CIT(E) as made in ITA No. 1141/Srt/2024. We find that the appeal in ITA No. 1141/Srt/2024 is restored back to the file of ld. CIT(E) for deciding the application for registration of assessee-trust under Section 12AB of the Act, therefore, following the principal of consistency all these appeals of assessees in are also .....

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