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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Shri Makarand V. Mahadeokar
Per Sanjay Garg, Judicial Member:
The captioned appeal has been preferred by the Assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)"], dated 22/10/2024, rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act")
There is a delay of 41 days in filing the present appeal. A separate application along with Affidavit of Trustee of the appellant has been filed for condonation of delay. Considering the averments made in the application as well as the shortness of delay, the delay in filing the appeal is hereby condoned.
The Ld.Counsel for the assessee submitted that neither the appellant was conversant with the Income Tax matters nor having knowledge to operate computers or login to the Income Tax Portal. The alleged notices of hearing issued by the Ld.CIT(E) did not come to the notice of the assessee- trust resulting into passing of the ex-parte order of the Ld. CIT(E). The Ld.Counsel submitted that non-compliance of the notices by the assessee before the Ld.CIT(E) was not intentional. The Ld.Counsel has submitted that the assessee has a fair case on merits and that it may be granted an opportunity to present its case before the Ld.CIT(E).
The Ld.Departmental Representative (DR) however, has relied upon the impugned order of the Ld.CIT(E).
Considering the rival submissions, we are of the view that the interests of justice will be well served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the application of the assessee. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and furnish the requisite details/documents, thereafter to decide the application of the assessee in accordance with law. The Ld.CIT(E) will decide the application within 90 days from the receipt of this order.
In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 26/08/2025. (Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, दिनांक/Dated 26/08/2025 टी.सी. नायर, व.नि. स. / T.C. NAIR, Sr. PS आदेश की प्रतिलिपि अग्रेषित/Copy of the Order forwarded to : 1. 2. 3. 4. 5. 6. अपीलार्थी / The Appellant प्रत्यर्थी / The Respondent. संबंधित आयकर आयुक्त / Concerned CIT आयकर आयुक्त (अपील) / The CIT(E) – Ahmedabad विभागीय प्रतिनिधि, आयकर अपीलीय अधिकरण, अहमदाबाद /DR, ITAT, Ahmedabad. गार्ड फाईल / Guard file. सत्यापित प्रति //// आदेशानुसार / BY ORDER, सहायक पंजीकार (Asstt.