KAUSALYA AND SHAM FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “B” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Kausalya And Sham
Foundation
E 1103 Safal Parivesh,
Near Auda Garden
Prahlad Nagar,
Ahmedabad, Gujarat
India
PAN: AAICK8652R
(Appellant)
Vs
The CIT (Exemption),
Ahmedabad
(Respondent)
Assessee Represented: Shri Dhrunal Bhatt, A.R.
Revenue Represented: Adjournment Application filed
Date of hearing
: 24-04-2025
Date of pronouncement : 30-04-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the order dated
18.06.2024
passed by the Commissioner of Income
Tax
(Exemption), Ahmedabad denying registration under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Brief facts of the case is that the assessee is a charitable Trust filed Application for registration in Form 10AB along with I.T.A No. 263/Ahd/2025 Page No Navyug Charitable Seva Samiti vs. CIT(E)
2
supporting documents. The Ld. CIT(E) issued hearing notices on 09-04-2024
and 30-04-2024
via email to furnish certain details/documents for granting registration. The assessee neither filed any submissions nor sought for any adjournments, therefore
Ld. CIT(E) denied registration u/s. 80G of the Act in the absence of any details.
Ld. Counsel submitted that the assessee Trust is prepared to file all required documents before Ld. CIT(E) for registration and therefore requested to set aside the matter back to the file of Ld. CIT(E) for granting registration. There is a delay of 95 days in filing the above appeal, therefore we deem it fit to impose a cost of Rs. 5,000/- payable to the Income Tax Department within two weeks from the date of receipt of copy of this order. On production of receipt for payment of the cost, Ld. CIT(E) is directed to give one more opportunity of hearing to the assessee for registration in accordance with the provisions of law.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 30-04-2025 (DR. BRR KUMAR) (T.R. SENTHIL KUMAR)
VICE PRESIDENT JUDICIAL MEMBER
Ahmedabad : Dated 30/04/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
I.T.A No. 263/Ahd/2025 Page No Navyug Charitable Seva Samiti vs. CIT(E)
3
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद