ASHOKBHAI SEVANTILAL PATOLAWALA TRUST,PATAN vs. THE CIT(EXEMPTION), AHMEDABAD

ITA No.165/Ahd/2025 is against the order dated 15/11/2024 rejecting the application of the assessee for registration under section 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas ITA

At the outset, the Ld.Counsel for the assessee has submitted that both the applications of the assessee have been rejected by the CIT(E) for non- furnishing of requisite details as were called for by the Ld.CIT(E).

The Ld.AR for the assessee has submitted that notices of hearing requiring the assessee to furnish necessary details were sent by the Ld.CIT(E) via email. The Ld.AR has further submitted that the assessee- trust is not much conversant with the Income Tax procedure. That the concerned person, who was operating computer and checking emails etc., left the job with the assessee. Under the circumstances, the email sent by the Ld.CIT(E) did not come to the notice of the office bearers of the assessee- trust, resulting into ex-parte order of the Ld.CIT(E) in both the appeals. He therefore, submitted that assessee has a fair case on merits and that the assessee may given an opportunity to present his case before the Ld.CIT(E)

The Ld.Departmental Representative (DR), however, relied upon the findings of the Ld.CIT(E).

Considering the rival submissions, in our view, the interests of justice will be well served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). In view of this, the impugned orders of the Ld.CIT(E) are hereby set aside and the matter, in both the appeals, is restored to the file of Ld.CIT(E) for decision afresh. Needless to say, that the ITA Nos.165 & 166/Ahd/2025 Order pronounced in the Open Court on 23/05/2025. /- () अहमदाबाद/Ahmedabad, िदनांक/Dated 23/05/2025

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय Ůितिनिध , आयकर