CHORASI KADVA PATIDAR SAMAJ PATAN,PATAN vs. CIT(EXEMPTION), AHMEDABAD, 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
Chorasi Kadva Patidar
Samaj Patan
V R Patel Hostel,
B/h. Polytechnic,
University Road,
Patan-384265
Gujarat
PAN: AATCS5361J
(Appellant)
Vs
The CIT (Exemption),
Ahmedabad
(Respondent)
Assessee Represented: Shri Vivek Chavda, A.R.
Revenue Represented: Adjournment Application filed
Date of hearing
: 22-04-2025
Date of pronouncement : 23-04-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the order dated
13.11.2024
passed by the Commissioner of Income
Tax
(Exemption), Ahmedabad denying registration under section 12AB 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 registration in Form 10AB along with supporting documents. I.T.A No. 227/Ahd/2025 Page No Chorasi Kadva Patidar Samaj Patan vs. CIT(E)
2
The Ld. CIT(E) issued hearing notices on 23-08-2024 and 15-10-
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.
12AB of the Act.
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. Though 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/- 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 23 -04-2025 (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 23/04/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue
I.T.A No. 227/Ahd/2025 Page No Chorasi Kadva Patidar Samaj Patan vs. CIT(E)
3
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद