ANKUR SOCIETY TRUST,(LT. SMT. FRENYBEN DESAI),AHMEDABAD vs. CIT (EXEMPTIONS), AHMEDABAD

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ITA 702/AHD/2018Status: DisposedITAT Ahmedabad04 June 20192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the matter was decided ex-parte and the assessee claimed non-receipt of notice. Therefore, the case was remitted back to the CIT for fresh adjudication.

What were the facts?

The assessee trust challenged an ex-parte order by the CIT(Exemption) rejecting its application for registration under Section 12AA. The assessee claimed they did not receive any notice of hearing.

What were the issues?

Whether the CIT's order rejecting the registration application was valid when the assessee claimed non-receipt of hearing notice. The need for a fresh opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD BENCH ‘B’, AHMEDABAD

Pronounced: 04.06.2019

Per Pramod Kumar, Vice President:

1.

By way of this appeal, the assessee appellant has challenged the correctness of the ex-parte order dated 29th December 2016 passed by the by the CIT (Exemptions), Ahmedabad rejecting the application under section 12AA of the Income-tax Act, 1961.

2.

When the appeal was called out for hearing, learned representatives fairly agreed that the matter deserves to be remitted back to the file of the Commissioner of Income-tax as the issue has been decided ex-parte and that the claim of the assessee is that that no notice of hearing was actually served upon him.

3.

Having perused the material on record and having taken into account the submissions made by the parties, we deem it fit and proper to remit the matter back to the file of the Commissioner of Income-tax for adjudication de novo after giving one more opportunity of hearing to the assessee-appellant.

ITA No. 702/Ahd/2018 Ankur Society Trust Vs. CIT (Exemption) Assessment year: - Page 2 of 2

4.

With a view to ensure that the assessee scrupulously complies and co- operates in expeditious disposal of the remanded proceedings, we direct the assessee-appellant to approach the Commissioner of Income-tax on his own within 30 days of the receipt of this order and ascertain the scheduled date of hearing for application for registration of trust. With these observations, the matter is remitted to the file of the Commissioner of Income-tax.

5.

In the result, the appeal is allowed for statistical purposes. Pronounced in the open court today on the 4th day of June, 2019.

Sd/- Sd/-

Justice P P Bhatt Pramod Kumar (President) (Vice President) Ahmedabad, dated the 4th day of June, 2019 bt Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order etc True Copy Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

1.

Date of dictation: ...04.06.2019............. 2. Date on which the typed draft is placed before the Dictating Member: ...04.06.2019........ 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …04.06.2019... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement:… 04.06.2019 … 5. Date on which the file goes to the Bench Clerk : .... 04.06.2019.. 6. Date on which the file goes to the Head Clerk : ……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order: …. 8. Date of Despatch of the Order: ………………......

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