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Facts
The applicant trust filed an application for permanent approval under Section 80G of the Income Tax Act. The CIT(E) rejected the application for failure to respond to notices, which the appellant claimed were not received at their registered email address.
Held
The Tribunal held that the CIT(E) had not considered the evidence filed by the applicant. Therefore, the matter was remanded back to the CIT(E) for fresh consideration of the application and evidence, ensuring principles of natural justice.
Key Issues
Whether the CIT(E) erred in rejecting the 80G registration application without considering evidence, due to alleged non-response to notices served on an incorrect email address?
Sections Cited
80G(5), 2(15)
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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMARMS. SUCHITRA KAMBLE
Date of hearing : 17-04-2025 Date of pronouncement : 22-04-2025 आदेश/ORDER PER: DR. B.R.R. KUMAR, VICE PRESIDENT:
This is an appeal filed against the order dated 21-11-2024 passed by CIT(Exemption), Ahmedabad for assessment year N.A.
The grounds of appeal are as under:- “1 The Ld. CIT-Exemption, Ahmedabad has erred in law in rejecting the application seeking registration of the trust u/s 80G(5) of the Income Tax Act on the ground that appellant failed to respond the various notices. However, the fact is that the appellant was unaware of the services of the said notices for the reason that said notices were served on pkc7034@gmail.com as against the registered email id of the appellant booking@vishalla.com.
2. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal.” Vechaar Trust, A.Y. N.A.
The facts of the case are that the applicant is a Public Charitable Trust and the activities of the trust are charitable within the meaning of section 2(15) of the I.T. Act. The applicant trust filed the application in Form 10AB on 26.06.2024 for permanent approval u/s. 80G of the Income Tax Act, 1961. Notices were issued from time to time requesting to furnish details/documents. The CIT(E) rejected the application of the applicant vide order dated 21-11-2024. Aggrieved by the order of the CIT(E), the applicant trust filed appeal before the Tribunal.
At the outset, the Ld. A.R. submitted that the CIT(E) has rejected the application for permanent approval u/s. 80G of the Act of the assessee without considering the evidence which has already been filed along original Form 10AB application on 26.06.2024. Therefore, Ld. A.R. submitted that the matter may be remanded to then CIT(E) for proper adjudication. The CIT-D.R. relied upon the order of the CIT(E).
We have heard both the parties and perused all the relevant record. It is pertinent to note that the CIT(E) has not at all considered the evidence filed by the applicant trust. Hence, it will be appropriate to remand the matter to the file of the CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the evidences filed by the applicant trust. The applicant trust be given opportunity of hearing by following principles of natural justice.