NAVRATNA CHARITABLE TRUST,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Smt. Annapurna Gupta, Accountant Member
And Shri T.R. Senthil Kumar, Judicial Member
Navratna Charitable Trust
108, Swami Akhandanad
Society,
B/h Ranna Park,
Ghatlodia, Ahmedabad
Gujarat-380061
PAN: AAETN0433G
(Appellant)
Vs
CIT(Exemption),
Ahmedabad
(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’).
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). ITA No: 41/AHD/2025
I.T.A No. 41/Ahd/2025 Page No Navratna Charitable Trust vs. CIT(E)
2
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.
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.
In the result, the appeal filed by the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 30-06-2025 (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad :
Dated 30/06/2025आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद