SHREE VARIA PRAJAPATI CHO WISHI VNATISAMAJ KALYAN & KELAVANT TRUST,AHMEDABAD vs. I.T.O, WARD 2 EXEMPTION, AHMEDABAD, AHMEDABAD

The assessing officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the disallowance of expenditure of Rs. 32,93,745/-. The same deserves to be deleted.

The appellant craves to reserve his right to add, alter, amend, or delete any ground of appeal during the course of hearing.

The assessing officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the disallowance of expenditure of Rs. 14,48,093/-. The same deserves to be deleted.

The appellant craves to reserve his right to add, alter, amend, or delete any ground of appeal during the course of hearing.

The assessee is a trust and filed return of income for assessment year 2020 on 30-03-2021 showing total income of Rs. nil. The return was processed u/s. 143(1) of the Act on 25-12-2021 and total income was determined at Rs. 32,93,745/-.

Being aggrieved by the assessment order, the assessee filed before the CIT(A). The CIT(A) dismissed the appeal of the assessee.

The Ld. A.R. submitted that the CIT(A) dismissed the appeal of the assessee on the ground of delay and has not decided the matter on merit and also not taking reason of the assessee for the delay before the CIT(A). The Ld. A.R. submitted that the assessee was not given opportunity both by the Assessing Officer and before the CIT(A).

The Ld. D.R. relied upon the assessment order and the order of the CIT(A).

We have heard both the parties and perused the materials available on record. There is a delay of 44 days in filing the present appeal being ITA No. 347/Ahd/2025, the same is condoned. After perusal of the orders, it appears that the CIT(A) has not given attention on the reasons for delay in filing the appeal. On perusal of the CIT(A)’s order, delay in filing the appeal u/s. 250 has been explained by the assessee before CIT(A). The Ld. CIT(A) has not decided the matter on merit. In fact, the Assessing Officer has also not taken into account the details submitted by the assessee. Hence the matter is remanded back to the file of Assessing Officer for proper adjudication of the issues as per the provisions of the Income Tax Law. The assessee be given opportunity of hearing by following principles of natural justice and the details should be filed

As regards ITA No. 355/Ahd/2025, the same is identical hence the same directions are given to the Assessing Officer for adjudicating the issues as per Income Tax Law and the assessee be given opportunity by following principles of natural justice. Thus, ITA No. 355/Ahd/2025 is partly allowed for statistical purposes.

In the result, both the appeals are partly allowed for statistical purposes.

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,