Gujarat High Court
The Commissioner Of Income Tax ... vs Parul University Alumni Association on 8 September, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/TAXAP/1069/2024 ORDER DATED: 08/09/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 1069 of 2024
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THE COMMISSIONER OF INCOME TAX (EXEMPTION)
Versus
PARUL UNIVERSITY ALUMNI ASSOCIATION
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Appearance:
MS MAITHILI D MEHTA(3206) for the Appellant(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 08/09/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned Senior Standing Counsel Ms. Maithili Mehta for the appellant.
2. This Tax Appeal is preferred under Section 260A of the Income Tax Act, 1961 (for short 'the Act') proposing the following substantial questions of law arising out of order dated 24.4.2024 passed by the Income Tax Appellate Tribunal, "C" Bench, Ahmedabad (for short 'the Tribunal') in ITA No. 70/Ahd/2024:
"(1) Whether on the facts and in the circumstances of the case and in law, the order of the Hon'ble Tribunal is perverse in Page 1 of 7 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 01:44:16 IST 2025 NEUTRAL CITATION C/TAXAP/1069/2024 ORDER DATED: 08/09/2025 undefined holding that difference in name in the application form & name as per legal documents like Trust registration certificate & MOA is not material to reject the application filed by the assesseer/applicant trust while seeking registration u/s 12AA?
(ii) Whether on the facts and in the circumstances of the case and in law, Hon'ble Tribunal has erred in deciding the case on the issue of 'benefit of a particular community' whereas exemption was denied to the assessee trust on the basis that activities of assessee trust are not for the benefit of public at large?"
3. The brief facts of the case are as under:
3.1 The respondent assessee is a charitable Trust registered under the Bombay Public Trust Act, 1950 on 27.8.2021.
3.2 The assessee/ applicant filed an application for registration of Trust under Section 12AB of the Act. The provisional registration under sub-
clause (vi) of clause (ac) of sub-section (1) of Page 2 of 7 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 01:44:16 IST 2025 NEUTRAL CITATION C/TAXAP/1069/2024 ORDER DATED: 08/09/2025 undefined Section 12A was granted with effect from 23.3.2022 as the assessee started its activities in Financial Year 2021-22.
3.3 The assessee applied for regular registration of Trust by filing application in Form 10AB on 30.5.2023 online (electronically) along with copy of the Trust Deed, copy of Provisional Registration Certificate in Form 10AC, Copy of Trust Registration Certificate and Audited Accounts for F.Y. 2021-22.
3.4 The CIT (Exemptions) vide order dated 28.11.2023 rejected the application for registration on the ground of alleged mis-match of name between Certificate of Registration issued by the Charity Commissioner, Vadodara and PAN database.
3.5 It was observed by the CIT (Exemption) that the name of the applicant in the certificate of registration issued by the Assistant Charity Page 3 of 7 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 01:44:16 IST 2025 NEUTRAL CITATION C/TAXAP/1069/2024 ORDER DATED: 08/09/2025 undefined Commissioner, Vadodara and Memorandum of Association is mentioned as "Parul University Bhutpurva Vidhyarthi Mandal". However, the assessee Trust, as per PAN database, is "Parul University Alumni Association". It was further observed by CIT (Exemption) that the objects/ objectives of the assesee Trust are for the benefit/ welfare of the members (former and present students) of the Parul University- Vadodara only and not for public at large. 3.6 Being aggrieved by the order of rejection, the respondent assessee preferred an appeal before the Tribunal. The Tribunal after considering the material evidence on record with regard to the ground (i) i.e. mismatch in name of the assessee Trust in the Registration Certificate issued under the Bombay Public Trust Act and PAN database, held as under:
"8. In our considered view, the assessee/applicant trust has been able Page 4 of 7 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 01:44:16 IST 2025 NEUTRAL CITATION C/TAXAP/1069/2024 ORDER DATED: 08/09/2025 undefined to reasonably explain the mismatch between the name as appearing in the legal documents submitted by the assessee/applicant trust before CIT (Exemptions) and the name as appearing in the PAN database. In view of the detailed explanation in support of the alleged mismatch given by the assessee/applicant trust, we are of the considered view that it is not a fit case where the application filed by the assessee/applicant trust can be summarily rejected only the ground of name mismatch alone.
9. Accordingly, CIT (exemptions) is directed to examine this issue afresh after taking on record the detailed submissions filed by the assessee/applicant trust in support of this contention/issue."
4. The Tribunal with regard to the findings of the CIT(Exemptions) for object of the Trust, did not entertain the ground as the Tribunal remanded the matter back to CIT (Exemption) to examine the Page 5 of 7 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 01:44:16 IST 2025 NEUTRAL CITATION C/TAXAP/1069/2024 ORDER DATED: 08/09/2025 undefined activities carried out by the trust and carry out requisite analysis as observed in Para-15 of the order of Tribunal, which is as under:
"15.In our considered view, looking into the objects of the trust, it cannot be held that the assessee/applicant trust has been formed only for the benefit of a particular community only. Further, we also agree with the Counsel for the assessee that this aspect should be considered at the time of grant of exemption under Section 11 of the Act and the provisions of Section 13 should not be invoked at time of grant of registration under Section 12AA of the Act. In the result, the matter is being restored to the file of CIT (Exemptions) to examine the activities carried out the trust (since we observe that the trust has been recently formed/registered) and to carry out the requisite analysis whether the trust is engaged in carrying out genuine activities, so as to be eligible for grant of registration under Section 12AA of the Act. Act.Page 6 of 7 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 01:44:16 IST 2025
NEUTRAL CITATION C/TAXAP/1069/2024 ORDER DATED: 08/09/2025 undefined
5. On perusal of the above findings of the Tribunal, it is clear that the Tribunal has remanded the matter back to the CIT (Exemption) to reconsider the issue of mismatch in the name and the objects of the respondent assessee Trust on the basis of appreciation of the evidence.
6. Thus, the Tribunal has arrived at the findings of the fact and, therefore, in our opinion no question of law much less any substantial question of law arises from the impugned order of the Tribunal. The Appeal, therefore, being devoid of merit is accordingly dismissed.
(BHARGAV D. KARIA, J) (PRANAV TRIVEDI,J) SAJ GEORGE Page 7 of 7 Uploaded by SAJ GEORGE(HC01069) on Wed Sep 17 2025 Downloaded on : Sat Sep 20 01:44:16 IST 2025