VANSDA TALUKA SEVA SANGH,NA vs. ARIVS.THE CIT(EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member
And Shri Narendra Prasad Sinha, Accountant Member
Van a Taluka Seva
Sangh, Bhinar
Bhinar, Van a Navsari-396591
Gujarat
PAN: AAATV1830F
(Appellant)
Vs
The CIT (Exemption),
Ahmedabad
(Respondent)
Assessee Represented: Shri M.K. Patel, A.R.
Revenue Represented: Adjournment Application filed
Date of hearing
: 22-04-2025
Date of pronouncement : 24-04-2025
आदेश/ORDER
PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:-
This appeal is filed by the Assessee as against the order dated
21.11.2024
passed by the Commissioner of Income
Tax
(Exemption), Ahmedabad denying approval under section 80G(5)(iii) 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 and filed application for approval u/s 80G(5)(iii) in Form 10AB. The Ld. CIT(E) issued hearing notices on 10/09/2024 and I.T.A No. 239/Ahd/2025 Page No Van a Taluka Seva Sangh vs. CIT(E)
2
on 24/10/2024 via email to furnish certain details/documents as prescribed in Rule 11AA(2) of the IT Rules for granting approval.
The assessee neither filed any submissions nor sought for any adjournments, therefore Ld. CIT(E) denied approval u/s. 80G(5) of the Act as he was not satisfied about genuineness of the activities of the fund as well as fulfillment of conditions laid down in section 89G(5)(i) to (v) of the Act.
The Ld. Counsel submitted that the assessee Trust is prepared to file all required documents before Ld. CIT(E) for approval and, therefore, requested to set aside the matter back to the file of Ld. CIT(E) for granting the approval. The assessee could not explain, why it has not appeared in the hearings given by Ld. CIT(E). Therefore, we deem it fit to impose a cost of Rs. 5,000/- on the assessee, 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 approval u/s 80G(5)(iii) of the Act, 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 24 -04-2025 (T.R. SENTHIL KUMAR) (NARENDRA PRASAD SINHA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad : Dated 24/04/2025
I.T.A No. 239/Ahd/2025 Page No Van a Taluka Seva Sangh vs. CIT(E)
3
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
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