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Facts
The assessee, a charitable trust, filed an application for registration under section 12AB of the Income Tax Act, 1961. The CIT(E) denied registration due to non-compliance with hearing notices and failure to furnish required documents.
Held
The Tribunal directed the CIT(E) to grant one more opportunity of hearing to the assessee for registration upon payment of a cost of Rs. 5,000/-, considering the assessee's willingness to furnish all required documents.
Key Issues
Whether the assessee should be granted another opportunity for registration after failing to appear for hearings and submit documents?
Sections Cited
12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Shrimad Rajchandra The CIT (Exemption), Mission Foundation Ahmedabad D/112, 1st Floor, Vs Balaji Chambers, IDAR, Sabarkantha Gujarat-383430 PAN: ABCTS0591D (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 29.11.2024 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.
Page No 2 Shrimad Rajchandra Mission Foundation. vs. CIT(E)
The Ld. CIT(E) issued hearing notices on 15-10-2024 and 11-11- 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.