TEAM SAHAY TRUST VADODARA,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

Natural Justice: The rejection is unjustified as the appellant trust had substantially complied with the requirement and minor deficiencies could have been rectified. The appellant submits that the rejection without further opportunity to explain or submit pending documents was against the principal of natural justice. 4 Condonation of delay: The appellant respectfully seeks condonation for the delay in filing this appeal due to inadvertent procedural delays and lack of proper guidance

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB under the provisions of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961, on the ground that the assessee-trust failed to furnish the requisite details/explanation and to establish the genuineness of its activities.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld. CIT(E) rejected the application of the assessee on the ground that that the assessee-trust failed to furnish substantial documents. Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld. CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice Asst. Year : 2023-24 - 3– would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.

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

""थ" / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड" फाईल / Guard file.