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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SMT. DIVA SINGH & SHRI O.P.MEENA
PER DIVA SINGH, JM:
The present appeal has been filed by the assessee assailing the correctness of the order dated 25.01.2017 of CIT(Exemption), Ahmedabad on the following grounds : “(I) Denial of registration u/s.80G(5) of the Act: (1) On the facts and circumstances of the case and as per law, the Commissioner of Income-tax (Exemption) was not justified in refusing to grant registration u/s.80G(5) of the Act to the appellant. (2) The appellant submits that Commissioner of Income-tax (Exemption) was not correct in stating that on account of non-furnishing of information, registration was refused when all the information called for was furnished. (3) Without prejudice to the above, refusal to grant registration u/s.80G(5) was on grounds which were not relevant. (II) Miscellaneous: The appellant craves leave to add, alter or vary any of the grounds of appeal”
The ld.AR inviting attention to the impugned order submitted that the assessee filed an application for registration of the Trust u/s.80G(5) in Form No.10G under rule 11AA which was stated to be received by the office
Page 2 of 2 P.P.Savani Knowledge City Vs. ITO,(HQ) Exemption, Ahd/ITA No.818/Ahd/2017/A.Y.2016-17 of the CIT(Exemption) on 25.07.2016. of the Act. The assessee was required by the said authority to make certain details available In the absence of any representation on the part of the assessee the ex-parte order was passed. The ld.AR submitted that in the facts of the present case admittedly the assessee trust had 12AA registration. In these circumstances, it was his limited prayer that the matter may be remanded alternatively relief may be granted at this juncture. The ld.CIT-DR objected to the request for relief at this stage, however, the prayer for remand was not opposed.
We have heard the submissions and perused the material available on record. Considering prayer of the parties before the Bench the impugned order is set-aside back to the file of the CIT(Exemption) with a direction to the said authority to pass speaking order to in accordance with law after giving the assessee a reasonable opportunity of being heard. The oral undertaking of ld.AR is accepted wherein the counsel has stated that the assessee shall participate in the proceedings fully and fairly said order was pronounced in the open court at the time of hearing itself.
In the result, appeal of the assessee is allowed for statistical purposes. The order pronounced in the open court on 11-01-2019. 5. (ओ.पी.मीना/O.P.MEENA) ("ीमती िदवा िसंह /DIVA SINGH) लेखासद"यकेसम" /ACCOUNTANT MEMBER ("याियकसद"यतथा/JUDICIAL MEMBER) सुरत/ Surat, "दनांक Dated: 11th January, 2019/S.Gangadhara Rao, Sr.PS Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / // /