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Facts
Two appeals were filed against orders of the Ld.CIT(E) rejecting applications for registration under Section 12A(1)(ac)(iii) and Section 80G. The assessees claimed the orders were passed ex-parte as they did not receive the email notices.
Held
The Tribunal held that the interest of justice would be served by giving the assessees an opportunity to present their cases. The impugned orders were set aside and the matters were restored to the Ld.CIT(E).
Key Issues
Whether the assessees should be granted an opportunity to present their case before the Ld.CIT(E) when they claim not to have received ex-parte notices.
Sections Cited
12A(1)(ac)(iii), 80G
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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 1.आयकर अपील सं /ITA No.213/Ahd/2025 2.आयकर अपील सं /ITA No.186/Ahd/2025 िनधा"रण वष" /Assessment Year : -NA- 1. The Manpura बनाम/ Sarvajanik Ed v/s. At Manpura, Tal: Vadgam Dist.Banaskantha Banaskantha – 385 210 PAN: AAATT 7278 D 1-2. The CIT (Exemption) Ahmedabad – 380 015 2. Mangalam Education Trust At and PO Varetha Tal: Kheralu Dist.Varetha Ahmedabad – 384 325 PAN: AABTM 0781 D (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessees by : Shri Vivek Chavda, 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 captioned appeals have been preferred by the different Assessee against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)”]. & 186/Ahd/2025 The Manpura Sarvajanik Ed and Mangalam Education Trust vs. CIT(E)
2 2. is against the order of the Ld.CIT(E) dated 13/11/2024 rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas, the ITA No.186/Ahd/2025 is against the order of the Ld.CIT(E) dated 21/11/2042 rejecting the application of the assessee for final/regular registration under clause (iii) of first proviso to sub- section (5) of Section 80G of the Act. Since the facts are identical, hence both the appeals are taken together for disposal by this common order.
At the outset, the Ld.Counsel for the assessee(s) inviting our attention to the impugned orders of the CIT(E) has submitted that both the orders of the Ld.CIT(E) have been passed ex-parte of the assessee. The Ld.Counsel has submitted that though the Ld.CIT(E) had issued notices through e-mail, however, the same did not come to the notice of the assessee(s) and, therefore, the assessee(s) could not furnish the requisite details/explanations as called for by the Ld.CIT(E). He has further submitted that non-furnishing of the requisite/details before the Ld.CIT(E) was not intentional. He has also submitted that assessees have fair cases on merits and that the assessees may be given an opportunity to present their cases before the Ld.CIT(E).
The Ld.Departmental Representative for the revenue (DR) however, has relied upon the impugned orders 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 assessees, herein, are given an opportunity to present their cases before the Ld.CIT(E). Accordingly, the impugned orders of the Ld.CIT(E) are set aside and the matter in both the appeals is restored to the file of the Ld.CIT(E) for decision & 186/Ahd/2025 The Manpura Sarvajanik Ed and Mangalam Education Trust vs. CIT(E) afresh on the respective applications of the assessees. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessees to present their cases and furnish the requisite details/documents, thereafter to decide the applications of the assessees in accordance with law. The Ld.CIT(E) will decide the applications within 90 days from the receipt of this order.