MATUSHREE PARSANBA CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

The grounds of appeal are as under:- “1. On facts and circumstances of the case the Hon'ble CIT (Exemption) is not justified in rejecting the application of the appellant filed for approval of registration u/s 12A of the I.T. Act, 1961. Assessment Year N.A.

That, the Hon'ble CIT (Exemption) is not justified in rejecting the application of the appellant filed for approval u/s 12A of the I.T. Ac, 1961 without providing effective and sufficient opportunities to the appellant to furnish the details called for.

That, the Hon'ble CIT (Exemption) is not justified in rejecting the provisional approval already granted u/s 12A of the 1.T. Act, 1961 only for the reason that the appellant could not comply the notices issued during the proceedings u/s 12A of the Act.

That, the Hon'ble CIT (Exemption) is not justified in passing order to tax the income of the trust u/s 115TD of the Act.

The appellant craves leave to add, alter, amend or withdraw any ground/s of appeal on or before hearing of the appeal.”

The applicant trust filed the application for registration in Form 10AB under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961. The CIT(E) rejected the assessee’s application and also cancelled the provisional registration vide order dated 03-09-2024 on the ground that assessee failed to file documentary evidences.

Being aggrieved by the order dated 03-09-2024 passed by the CIT(E), the assessee filed appeal before us.

There is a delay of 201 days in filing the present appeal for which the assessee has given the affidavit for condonation of delay and the reason therein appears to be genuine, hence delay is condoned.

The A.R. requested the matter may be remanded back to the file of CIT(E) as the CIT(E) has not given the sufficient opportunities to the assessee to furnish the details called for.

The ld. D.R. relied upon the order of the CIT(E).

We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the CIT(A) has not mentioned whether notice was properly served to the applicant trust or not. In the interest of justice, it will be proper to remand back this matter to the file of the CIT(E) for proper adjudication of the issues on merit after verifying the details filed by the applicant trust. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice.

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

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,