NAVRATNA CHARITABLE TRUST,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 41/AHD/2025Status: DisposedITAT Ahmedabad30 June 2025Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the Revenue could not dispute the non-service of hearing notices. Therefore, in the interest of natural justice, the ex-parte order was set aside.

What were the facts?

The assessee, Navratna Charitable Trust, filed an appeal against an ex-parte order by the CIT(Exemption) denying registration under Section 12AB of the Income Tax Act. The assessee claimed they did not receive the hearing notices for the original proceeding.

What were the issues?

Whether the ex-parte order passed by the CIT(E) denying registration is valid when the assessee claims non-receipt of hearing notices.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Navratna Charitable Trust CIT(Exemption), 108, Swami Akhandanad Ahmedabad Society, Vs B/h Ranna Park, Ghatlodia, Ahmedabad Gujarat-380061 PAN: AAETN0433G (Appellant) (Respondent) Assessee Represented: Shri Parin Shah, CA Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 19-06-2025 Date of pronouncement : 30-06-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the exparte order dated 20.12.2024 passed by the Commissioner of Income Tax [Exemption] denying registration under section 12AB of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’).

2.

The assessee claims that the hearing notices dated 04-10-2023, 02-11-2023 and 06-12-2023 were not received by it. Therefore on filing grievance petition, the Assessment Unit vide letter dated 20- 12-2024 furnished copy of the rejection order passed by Ld. CIT(E).

Page No 2 Navratna Charitable Trust vs. CIT(E)

Thus in the interest of justice, the impugned order be set-aside back to the file of Ld. CIT(E) to give proper opportunity of hearing to the assessee and pass order in accordance with law.

3.

Ld. D.R. appearing for the Revenue could not dispute the above facts and non-service of hearing notices to the assessee Trust. Therefore, in the interest of Principle of Natural Justice, we deem it fit to set-aside the impugned order passed by the Ld. CIT(E) with a direction to give proper opportunity of hearing by issuing physical hearing notice to the assessee Trust and then pass order in accordance with law.

4.

In the result, the appeal filed by the Assessee is allowed for statistical purposes.

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