SAHAY FOUNDATION,GANDHINAGAR vs. THE CIT (EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms. SUCHITRA KAMBLE
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned
This appeal is filed by the Assessee against the appellate order dated 17.09.2024 passed by the Commissioner of Income Tax
(Exemption), Ahmedabad, relating to the Assessment Year N.A.
The assessee has raised the following grounds of appeals:
(1) That on facts, and in law, the learned CIT (Exemptions) Ahmedabad has grievously erred in not granting sufficient and reasonable
Asst. Year : N.A - 2–
opportunity to the appellant and in rejecting the application u/s 12A
(1).
(2) That on facts, and in law, the learned CIT (Exemptions), Ahmedabad has grievously erred in rejecting the application as non maintainable by holding that it has no power to treat the application under the correct provisions of section 12A(1) (ac) (iii) instead of mistaken application filed u/s 12A (1) (ac) (ii) of the Act.
(3) That on facts, and in law, learned CIT (Exemption) be directed to consider the application under the correct provisions of section 12A (1)
(ac) (iii) decide on merits. of the Act, and (4) The appellant craves leave 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. However, Ld. CIT(E) rejected the application u/s.12A(1)(ac)(ii) of the Act, as non- maintainable, without going into the merits.
Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.
At the outset, we find that assessee-trust was supposed to file an application under sub-clause (iii) of clause (ac) or subsection(1) of section 12A of the Act instead of sub-clause (ii) of clause (ac) of subjection (i) of the section 12A of the Act. Such mistake is not fatal to treat the application as invalid and hence Ld. CIT(E) is directed to consider the application of the assessee and pass an order de-novo. Asst. Year : N.A - 3–
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 06.05.2025 (SUCHITRA KAMBLE)
VICE-PRESIDENT
()
Ahmedabad; Dated 06 .05.2025
MV
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.