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Facts
The assessee filed an application for registration in Form 10AB. The CIT(E) rejected the application and cancelled the provisional registration, alleging non-compliance and failure to provide documentary evidence. The assessee appealed this order.
Held
The Tribunal held that the CIT(E) did not consider the details submitted by the assessee and did not provide an opportunity of being heard. Therefore, the matter was remanded back to the CIT(E) for fresh adjudication.
Key Issues
Whether the CIT(E) erred in rejecting the application for registration without granting an opportunity of hearing and considering the submitted documents. Whether the delay in filing the appeal should be condoned.
Sections Cited
12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH
Before: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar
आदेश/ORDER Per Suchitra Kamble, Judicial Member:
This is an appeal filed against the order dated 19-02- 2024 passed by CIT(Exemption), Ahmedabad.
2. The grounds of appeal are as under:- “1 The learned Commissioner of Income Tax (Exemption). Ahmedabad has erred in rejecting the application filed in Form -10AB u/s. 12A(1)(ac)(iii) of the Act filed by the appellant Trust on 24.09.2023 for the alleged noncompliance to the notices issued by the CIT (Exemption) Ahmedabad.
The learned Commissioner of Income Tax (Exemption). Ahmedabad has erred in rejecting the application filed in Form -10AB u/s.12A(1)(ac)(iii) of the Act filed by the appellant Trust on 24.09.2023 for the alleged non compliance without granting reasonable opportunity of being heard to the appellant. Hence the same being against the Vir Savarkar Shishan & Seva Sanstha principles of natural justice an equity requires to be quashed.
The learned Commissioner of Income Tax (Exemption). Ahmedabad has erred in rejecting the application in Form 10AB vide order dtd. 19.02.2024 and cancelling the provisional registration granted for A Yrs. 2022-23 to 2024- 25.
4. The Appellant prays that the delay in filing of appeal before the Hon'ble ITAT may kindly be condoned.
The appellant craves leave to add, alter, amend or modify all or any of the grounds of appeal before or at the time of hearing.”
1. 3. The applicant/appellant filed application for registration/approval in Form 10AB dated 29.09.2023 as per Section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The applicant/appellant was granted provisional approval as per Form 10AC on 24.09.2021 from A.Y. 2022-23 to A.Y. 2024- 25. The CIT(E) vide order dated 19.02.2024 rejected the application of the applicant/appellant as well as cancelled the provisional registration on the ground that the applicant failed to file documentary evidences.
Being aggrieved by the order dated 19.02.2024, the applicant/appellant filed the present appeal belatedly by 487 days as the trustee who was dealing with the registration is of 83 years and is suffering from hypertension and other comorbidities apart from cardiac anginal pain. This reason appears to be genuine and due to medical condition the trustee, applicant/appellant could not file the appeal within time. Therefore, the delay is condoned.
Vir Savarkar Shishan & Seva Sanstha 5. As regards to the merits of the case, the CIT(E) has not at all considered the details of the applicant/appellant which was filed during the application dated 29.09.2023 in Form No.10AB and also not given opportunity of hearing to the applicant /Appellant, therefore, it will be appropriate to remand back this matter to the file of the CIT(E) for verifying the details filed by the applicant/appellant and decide/adjudicate the matter a fresh on merit and as per Income Tax Statute. Needless to say, the applicant be given opportunity of hearing by following principles of natural justice. Thus, the appeal of the applicant/appellant is partly allowed for statistical purpose.
In result, appeal of the applicant/appellant is partly allowed for statistical purpose.
Order pronounced in the open court on 16-10-2025 Sd/- Sd/- (Makarand V. Mahadeokar) (Suchitra Kamble) Accountant Member Judicial Member Ahmedabad : Dated 16/10/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद 3