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Facts
The assessee's appeal is against the order of the CIT(E) rejecting their application for final approval under Section 80G. The CIT(E) had issued notices, but the assessee missed a crucial notice due to an email delivery issue.
Held
The Tribunal held that the interests of justice would be served by giving the assessee another opportunity to present their case before the CIT(E). The order of the CIT(E) was set aside.
Key Issues
Whether the CIT(E) order was ex-parte and if the assessee deserves an opportunity to present their case due to an email issue.
Sections Cited
80G, 80G(5)(iii)
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Income Tax Appellate Tribunal, “ B” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Smt. Annapurna Gupta
"ी संजय गग", "ाियक सद" एवं "ीमित अ"पूण" गु"ा, लेखा सद" के सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.199/Ahd/2025 िनधा"रण वष" /Assessment Year : - NA - Shree Alkapuri Sthankvasi The CIT (Exemption) बनाम/ Jain Sangh Ahmedabad v/s. 1, Chichi Tower Bhagvan Mahavir Marg Ellora Park Vadodara – 390 023 "थायी लेखा सं./PAN: AABTS 2518 J (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : Shri Tej Shah, AR Revenue by : Dr. Darsi Suman Ratnam, CIT-DR सुनवाई की तारीख/Date of Hearing : 29/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 27/11/2024.
The assessee in this appeal is aggrieved by the order of Ld.CIT(E) in dismissing the application of the assessee for final/regular approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’]. Shree Alkapuri Sthanakvasi Jain Sangh vs. The CIT(E)
2 3. At the outset, the Ld.Counsel for the assessee inviting our attention to the impugned order of the Ld.CIT(E) has submitted that the same is an ex- parte order of the Ld.CIT(E). The Ld.Counsel has submitted that the Ld.CIT(E) had issued certain notices calling for details and explanations, which were duly replied by the assessee. However, the last notice issued by the Ld.CIT(E) dated 23/11/2024 could not be replied as the e-mail sent by the Ld.CIT(E) did not come to notice of the assessee. The Ld.CIT(E), however, without providing any further opportunity, decided the appeal of the assessee for non-filing of reply/explanation to the notice dated 23/11/2024. The Ld.Counsel has submitted that non-furnishing of the reply/explanation to notice dated 23/11/2024 was not intentional, rather was due to the aforesaid facts and circumstances. The Ld.Counsel has submitted that the assessee may be given an opportunity to present its case before the Ld.CIT(E).
The Ld.DR, however, has relied upon the findings of the Ld.CIT(E).
We have considered the rival submissions and gone through the record. In our view, the interests of justice will be well served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the application of the assessee. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and furnish the requisite details/documents, thereafter to decide the application of the assessee in accordance with law. The Ld.CIT(E) will decide the application within 90 days from the receipt of this order. Shree Alkapuri Sthanakvasi Jain Sangh vs. The CIT(E)
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the Open Court on 30/04/2025. ( Smt. Annapurna Gupta ) Judicial Member