SHRI SUMUKH CHERITABLE TRUST LIMKHEDA,DAHOD vs. THE CIT(EXEMPTION), AHMEDABAD

The Assessee Trust by way of a notarized affidavit stated that two hearing notices were given to the assessee on 07-09-2024 and 25.10.2024 to the email ID PANLIMKHEDA@gmail.com. Whereas the email id of the Assessee Trust is Page No 2 Shri Sumukh Charitable Trust Limkheda vs. CIT(E) divyangsharmasumukh@gmail.com and that of the Chartered Accountant is shakirca2006@gmail.com. Thus, the Assessee Trust Could not participate in the registration proceedings which resulted in passing exparte order. Non response to the hearing notices is neither deliberate nor intentional and therefore requested the matter be remanded to the file of CIT [Exemption] to provide one more opportunity of hearing for final registration.

We have heard rival submissions and perused the materials available on record and the affidavit filed by the Trustee. Though the Assessee Trust claims that two notices were sent to wrong email id, but the assessee failed to produce before us Form 10AB, what was filed before CIT [Exemption] and the details of email address mentioned therein, which is the statutory application form for registration of a Trust. In the absence of Form 10AB, we could not appreciate the allegations made by the Assessee Trust. However, the impugned order being an exparte order and to meet the ends of Justice, we deem it fit it to set aside case to the file of CIT [Exemption] by imposing a cost of Rs.5000/- [Rupees Five Thousand only] payable by the Assessee Trust to Income Tax Department within 15 days of receipt of copy of this order. On furnishing the proof of payment of the above cost, Ld. CIT[Exemption] is directed to grant one more opportunity of hearing by issuing physical notice to the Assessee Trust and consider final registration in accordance with the provisions of law.

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