CHORASI KADVA PATIDAR SAMAJ PATAN,PATAN vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 227/AHD/2025Status: DisposedITAT Ahmedabad23 April 2025Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed the appeal, setting aside the CIT's order and directing the CIT to grant registration after the assessee pays a cost of Rs. 5,000 and provides the necessary documents. The CIT is to give one more opportunity of hearing.

What were the facts?

The assessee, a charitable Trust, filed an application in Form 10AB for registration. The CIT (Exemption) denied registration under section 12AB for not appearing in the hearings and not furnishing documents.

What were the issues?

Whether the CIT was justified in denying registration under section 12AB without giving sufficient opportunity to the assessee, and whether the Tribunal should impose a cost for the non-compliance.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Chorasi Kadva Patidar The CIT (Exemption), Samaj Patan Ahmedabad V R Patel Hostel, Vs B/h. Polytechnic, University Road, Patan-384265 Gujarat PAN: AATCS5361J (Respondent) (Appellant) 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’).

2.

Brief facts of the case is that the assessee is a charitable Trust filed registration in Form 10AB along with supporting documents.

Page No 2 Chorasi Kadva Patidar Samaj Patan vs. CIT(E)

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.

3.

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.

4.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.

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