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Facts
The appellant, a Public Charitable Trust, applied for registration under Section 12AB and Section 80G of the Income Tax Act. The CIT(E) rejected both applications without providing an opportunity for hearing to the assessee.
Held
The Tribunal held that the CIT(E) failed to provide an opportunity of hearing to the assessee and did not consider the documents filed. Therefore, the matter was remanded to the CIT(E) for fresh adjudication.
Key Issues
Whether the CIT(E) erred in denying registration without a proper hearing and proper verification of documents.
Sections Cited
12A, 80G, 2(15), 12AB
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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMARMS. SUCHITRA KAMBLE
आदेश/ORDER PER: DR. B.R.R. KUMAR, VICE PRESIDENT:
These two appeals are filed against the separate orders dated 13-11-2024 & 15-11-2024 respectively passed by CIT (Exemption), Ahmedabad for assessment year N.A.
The grounds of appeals are as under:-
“1. The learned CIT(E) erred in law and on facts in denying registration to the assessee trust u/s 12A, without hearing the assessee.
2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise.”
& 164/Ahd/2025 Shree Hariom Gaushala Trust, A.Y. N.A.
“1. The learned CIT(E) erred in law and on facts in denying registration to the assessee trust u/s 80G, without hearing the assessee.
2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise.”
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 for registration u/s. 12AB 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 13-11-2024. On 15.11.2024, the CIT(Exemption) rejected the application under Section 80G of the Act as well. Aggrieved by the order of the CIT(E), the applicant trust filed appeal before the Tribunal.
At the time of hearing, the Ld. AR submitted that the CIT(E) passed the order of rejection of both the application without giving opportunity of hearing to the applicant trust. Thus, the Ld. AR submitted that the matter may be remanded for proper adjudication of the issues, after verifying the documents by the CIT(Exemption).
The Ld. DR relied upon the order of the CIT(Exemption).
We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the CIT(Exemption) has not taken into account the documents filed by the appellant along with the Form 10AB application. Thus, the matter is remanded to the file of the CIT(Exemption) for proper verification of the details filed by the appellant trust and adjudicate the same as per & 164/Ahd/2025 Shree Hariom Gaushala Trust, A.Y. N.A. Income Tax Act in respect of applications under Section 12AB and Section 80G as well. The appellant trust/ assessee be given opportunity of hearing by following the principles of natural justice.
In result, both the appeals of the appellant trust/ assessee are partly allowed for statistical purpose. Order pronounced in the open court on 22-04-2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 22/04/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद