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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI AMARJIT SINGH&
Appellant by : Ms. Urvashi Sodhan, AR Respondent by : Shri R. R. Makwana, Sr. DR Date of Hearing 12.01.2021 Date of Pronouncement 02.03.2021 O R D E R PER Ms. MADHUMITA ROY - JM:
Both the appeals filed by the assessee arise out of the orders passed by the Ld. CIT(E) Ahmedabad dated 28.08.2019 & 29.08.2019, in the proceedings under Section 12AA & 80G(5) of the Income Tax Act, 1961(hereinafter referred as to ‘the Act’) respectively.
ITA No. 1610/Ahd/2019 (A.Y. N.A.):-
The matter relates to the order passed by the Ld. CIT(Exemption) rejecting the application for exemption under Section 12AA(1)(b)(ii) of the Act. &1611/Ahd/2019 Ramkali Buddhilal Sahu Shikshan Sansthan vs. CIT(E) Asst.Years –N.A. - 2 - 3. It appears that a notice dated 11.07.2019 was sent through speed post to the assessee to furnish certain details in regard to the activities actually carried out by the trust. Since no detail and/or the document were furnished by the appellant, neither the assessee attended the hearing, further date was fixed on 08.08.2019. The same was informed through e-mail directing the assessee to submit the relevant documents in support of exemption. Again on 24.08.2019 adjournment application was sent by the assessee seeking adjournment on 06.09.2019. Thereafter none appeared on behalf of the assessee on 13.08.2019; documents were furnished partly. In the absence of relevant documents filed by the assessee the CIT (Exemption) could not verify the genuineness of the activities of the appellant trust and the application filed in Form No. 10A for the approval under Section 12AA of the Act has been rejected. Hence, the instant appeal before us.
At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the documents as directed by the Revenue was already been submitted before the Ld. CIT(E) in due time. She has drawn our attention to Page 58 of the Paper book filed before us evidencing that those documents have already been submitted before the Revenue on 21.07.2019. However, while passing the order of rejection the Ld. CIT(E) has not taken into consideration such documents as provided to him by the appellant in support of the application for registration of the Appellant Trust under Section 12AA of the Act. She, therefore, prays for setting aside the issue to the file of the CIT(E) for considering the matter afresh on the basis of the documents made available to him as also filed &1611/Ahd/2019 Ramkali Buddhilal Sahu Shikshan Sansthan vs. CIT(E) Asst.Years –N.A. - 3 - before us. Such submissions made by the Ld. AR has not been controverted by the Ld. DR with all his fairness.
We have heard the respective parties, we have also perused the relevant materials available on record.
It appears that though all the documents as directed to be submitted by the appellant were not submitted before the Revenue but the Ld. CIT(E) has not even taken into consideration the documents already submitted before him while considering the matter for registration of the appellant trust under Section 12AA of the Act. Hence, in order to prevent the miscarriage of justice, in our considered opinion another opportunity be given to the appellant to present its case before the Revenue with all the evidences/documents. In that view of the matter we quash the order impugned and set-aside the issue to the file of the Ld. CIT(E) for his consideration afresh upon taking into account the evidences on record in support of the case of the assessee or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(E) is further directed to give an opportunity of being heard to the assessee for proper consideration of the matter. Hence, the appeal is allowed for statistical purposes.
In the result, assessee’s appeal is allowed for statistical purposes. &1611/Ahd/2019 Ramkali Buddhilal Sahu Shikshan Sansthan vs. CIT(E) Asst.Years –N.A. - 4 -
ITA No. 1611/Ahd/2019(A.Y. N.A.):-
The order rejecting the application for approval under Section 80G(5)(vi) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year N.A. issued under the signature of the CIT(Exemption) has been challenged before us.
It appears that the order is consequential to the outcome of the application made under Section 12AA of the Act before him which has already been directed to be considered by the Ld. CIT(E) afresh. Hence, the CIT (Exemption) is directed to pass orders accordingly.