MORITHA LIONS CHARITABLE TRUST,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
These two appeals have been filed by the assessee against the separate orders passed by the Ld. Commissioner of Income Tax
(Exemption), Ahmedabad, vide order dated 13.11.2024 & 15.11.2024. Since the issues involved in these two appeals are identical and common, we take the grounds of appeal raised in ITA
No.237/Ahd/2025 for the purpose of adjudication and the decision in the said appeal will also apply to the other appeal.
2. The assessee has raised the following grounds of appeal:
ITA Nos. 237-238/Ahd/2025
Moritha Lion Charitable Trust. Vs.CIT(E)
Asst. Year : N.A - 2–
That on facts, CIT (Exemption) has and in law, the grievously erred learned in not granting sufficient and reasonable opportunity of hearing and in rejecting the application for registration u/s 12A(1) (ac) (iii) of the Act, vide ex-parte order.
That on facts and in law, the application made u/s 12A (1) (ac) (iii) of the Act ought to have been granted by learned CIT (Exemption) as prayed for.
The appellant craves liberty to add, alter, amend any ground of appeal. 3. The assessee has raised the following grounds of appeal: 1. That on facts, CIT (Exemption) has and in law, grievously the erred learned in not granting sufficient and reasonable opportunity of hearing and in rejecting the application for approval u/s 80G(5) (iii) of the Act, vide ex-parte order.
That on facts and in law, the application made u/s 80G(5) (iii) ought to have been granted by learned CIT (Exemption) as prayed for.
The appellant craves liberty to add, alter, amend any ground of appeal.
The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the I.T Act, 1961, since the assessee-trust failed to submit any details/explanation and genuineness of the activities of the Trust.
Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.
At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the application of the assessee on the ground that that the assessee-trust
ITA Nos. 237-238/Ahd/2025
Moritha Lion Charitable Trust. Vs.CIT(E)
Asst. Year : N.A - 3–
has neither filed any submission nor sought any adjournment.
Therefore, the Ld.Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.
Since we have remanded the issue to the Ld.CIT(A) in ITA No.237/Ahd/2025 against rejecting of application u/s.12A(1)(ac)(iii) of the Act, we also set-aside the issue for approval of registration u/s.80G(5)(iii) of the Act in ITA No.238/Ahd/2025 for fresh consideration.
In the result, both the appeals of the assessee are allowed for statistical purposes.
The order is pronounced in the open Court on 06.05.2025 (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
()
Ahmedabad; Dated 06.05.2025
MV
ITA Nos. 237-238/Ahd/2025
Moritha Lion Charitable Trust. Vs.CIT(E)
Asst. Year : N.A - 4–
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.