SHRI VISNAGAR VANIK SAMAJ VADODARA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

This is an appeal filed against the order dated 26-03- 2024 passed by CIT(Exemption), Ahmedabad for assessment year N.A.

The grounds of appeal

The assessee trust was granted provisional registration u/s. 12(1)(ac)(vi) of the Income Tax Act on 03-09-2022 w.e.f. assessment year 2023-24 to 2025-26. The trust applied for final registration u/s. 12A(1)(ac)(iii) of the Income Tax Act on 28-09-2023. The application for final registration was rejected by the CIT(E) on the ground that the provisions of section13(1)(b) would be applicable as the assessee is restricted its nature of charity to the benefit of particular religious community or cast and its members/people vide order dated 26-03-2024 and thus rejected the application of the assessee as well as cancelled the provisional registration granted earlier.

Being aggrieved by the order u/s. 12AB dated 26-03- 2024 passed by the CIT(E), the assessee preferred appeal before the Tribunal.

There is a delay of 202 days in filing the present appeal for which the assessee has filed application for condonation of delay thereby stating that the president of the trust got changed and the earlier tax consultant has not given a proper information and hence the appeal could not be filed within the stipulated period. The reason for delay appears to be genuine and therefore the delay is condoned.

The ld. A.R. submitted that the matter may be remanded back to the file of CIT(E) as the assessee has not got opportunity to file the submissions or represent the case before the CIT(E).

The ld. D.R. relied upon the order of the CIT(E).

We have heard both the parties and perused all the relevant materials available on record. It is pertinent to note that the assessee has not been given proper opportunity to file the details of trust as well as their representations before the CIT(E) by way of hearing. Therefore, it will be appropriate to remand back this matter to the file of the CIT(E) for proper adjudication of the issues after giving hearing to the assessee as well as taking cognizance of the submissions and evidences filed before the CIT(E) as per Income Tax Act.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07-05-2025 Sd/- Sd/- (Dr. BRR Kumar) (Suchitra Kamble) Vice President Judicial Member Ahmedabad : Dated 07/05/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,