SHREE ALKAPURI STHANAKVASI JAIN SANGH,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “बी“,अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“ B” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
ीमित अ पूण गु"ा, लेखा सद के सम&।
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Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member
आयकर अपील सं /ITA No.199/Ahd/2025
िनधारण वष /Assessment Year : - NA -
Shree Alkapuri Sthankvasi
Jain Sangh
1, Chichi Tower
Bhagvan Mahavir Marg
Ellora Park
Vadodara – 390 023
बनाम/
v/s.
The CIT (Exemption)
Ahmedabad
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. 2. 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’].
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 Order pronounced in the Open Court on 30/04/2025. ( Smt. Annapurna Gupta ) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 30/04/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की "ितिलिप अ#ेिषत/Copy of the Order forwarded to :
अपीलाथ$ / The Appellant 2. "%थ$ / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय "ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद/DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स%ािपत "ित ////
सहायक पंजीकार (Asstt.