SRI VIJAYAWADA GOSAMRAKSHANA TRUST,VIJAYAWADA vs. CIT (EXEMPTION), HYDERABAD

PDF · subscribers
ITA 129/HYD/2025Status: DisposedITAT Hyderabad02 June 2025AY 2024-25Bench: SHRI RAVISH SOOD (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the case could not be decided on merits before the CIT(E) due to non-submission of documents. In the interest of justice, the Tribunal set aside the impugned order and restored the issue to the CIT(E) for a fresh decision on merits after providing an opportunity of hearing.

What were the facts?

The assessee, Sri Vijayawada Gosamrakshana Trust, filed an application for registration under Section 80G of the Income Tax Act. The CIT(E) rejected the application due to the assessee's non-compliance with notices, despite partial compliances and an attempt to submit additional data.

What were the issues?

Whether the CIT(E) erred in rejecting the assessee's application for registration under Section 80G without considering the merits of the case, particularly when there was a request for remanding the matter for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 80G,Section 2(15),Section 11AA,Section 174

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: SHRI RAVISH SOOD & SHRI MADHUSUDAN SAWDIA

Hearing: 02/06/2025

आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M.:

1.

This appeal is filed by Sri Vijayawada Gosamrakshana Trust (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad (“Ld. CIT(E)”), dated 20.11.2024 for the A.Y. 2024-25.

2.

The assessee has raised the following grounds of appeal :

3.

The brief facts of the case are that, the assessee is a Trust, has filed application in Form no.10AB seeking registration u/s.80G of the Income Tax Act, 1961 (“the Act”). The Ld. CIT(E) issued notices on 10.06.2024 and 20.08.2024 calling for certain documents and information from the assessee.

However, partial compliances were made by the assessee. Consequently, the Ld. CIT(E) issued notice on 03.10.2024 giving final opportunity to the assessee to submit the documents and information. However, the assessee could not comply with the final notice dated 03.10.2024. Accordingly, the Ld. CIT(E) rejected the application of the assessee for registration u/s.80G of the Act on 20.11.2024 due to non-compliance of the assessee to the final notice.

4.

Aggrieved with the order of Ld. CIT(E), the assessee has filed the present appeal before the Tribunal. None appeared on behalf of the assessee.

Therefore, we proceed to adjudicate the issue in the absence of assessee after considering the submission of the Learned Department Representative (“Ld.

DR”). The Ld. DR placed heavy reliance on the order of Ld. CIT(E) and submitted that, the assessee could not comply to the final notice issued by the Ld. CIT(E). However, he did not object to the remanding of the matter to the Ld. CIT(E) for fresh adjudication.

5.

We have heard the Ld. DR and also gone through the record in the light of submissions made. It could not be seen from the order of Ld. CIT(E) that, the assessee failed to substantiate the case by submitting the documents / evidences called by the Ld. CIT(E), which resulted in passing the order without consideration thereof. Hence, the case of the assessee could not be decided on merits before the Ld. CIT(E). It is a fact that, the assessee does not stand to gain by not prosecuting his case on merits. Therefore, in the interest of justice, we are of the considered opinion that the case must be decided on merits. Accordingly, we set aside the impugned order and restore the issue to the file of Ld. CIT(E) for passing a fresh order on merits after affording an opportunity of hearing to the assessee. The grounds of appeal are answered accordingly.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 2nd June, 2025.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →