INSTITUTE OF DRIVING & TRAFFIC RESEARCH GUJARAT,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX(EXEMPTION) , AHMEDABAD, GUJARAT

The captioned appeals have been preferred by the Assessee against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)”]. is against the order of the Ld.CIT(E) dated 13/11/2024 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”), whereas, the is against the ITA Nos.174&175/Ahd/2025 Institute of Driving & Traffic Research Gujarat vs. CIT(E)

At the outset, the Ld.Counsel for the assessee has invited our attention to the impugned orders of the Ld.CIT(E) to submit that the same are ex-parte orders of the Ld.CIT(E) and further submitted that the Ld.CIT(E) had given only two opportunities of hearing and notices were allegedly sent on email. The Ld.Counsel has further submitted that the assessee-organization is a Government Organisation and there was no intention for non-compliances of notices of hearing issued by the Ld.CIT(E). That the alleged notices of hearing issued by the Ld.CIT(E) via email did not come to the notice of the assessee- trust resulting into passing of the ex-parte orders of the Ld. CIT(E). The Ld.Counsel has submitted that the assessee has 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 for the revenue (DR) however, has relied upon the impugned orders 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 orders of the Ld.CIT(E) are set aside and the matter in both the appeals is restored to the file of the Ld.CIT(E) for decision afresh on the respective applications 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 applications of the assessee in Institute of Driving & Traffic Research Gujarat vs. CIT(E) accordance with law. The Ld.CIT(E) will decide the applications within 90 days from the receipt of this order.