WOMEN EMPOWERMENT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The Ld. CIT(Exemption), Ahmedabad rejected the application under section 12A of the Act on 21.11.2024 on the ground of non-compliance with notices issued for furnishing supporting documents. Thereafter, the application under section 80G of the Act was also rejected on 25.11.2024 solely on the ground that the assessee was not registered under section 12A of the Act, treating it as a precondition.

Aggrieved by the orders of CIT(Exemption), the assessee is in appeal before us with following grounds of appeal: 1. In law and in the facts and circumstances of the case of appellant, the order passed by the Ld. CIT (Exemption), Ahmedabad rejecting application for registration of the trust u/s 12AB of the Income Tax Act, 1961 is void ab initio being bad in law.

In law and on the facts and in the circumstances of the case of appellant, the Ld. CIT (Exemption), Ahmedabad has erred in rejecting application for registration of the trust u/s. 12AB of the Income Tax Act, 1961. 3. The appellant craves leave to add, alter or amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the appeal.

In law and on the facts and in the circumstances of the case of the appellant, the Ld. CIT (Exemption), Ahmedabad has erred in rejecting the application for approval under clause (iii) of the first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. 3. The appellant craves leave to add, alter or amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the appeal.

The assessee, by way of statement of facts, submitted that due to unavoidable and exceptional circumstances, including the serious illness and subsequent demise of the father of one of the managing trustees, the assessee was unable to comply with the notices issued in connection with the applications. It was submitted that the non-compliance was neither deliberate nor intentional.

During the course of hearing, the Ld.Departmental Representative fairly submitted that he has no serious objection if the matter is restored to the file of the Ld. CIT(E) for decision afresh after granting reasonable opportunity of being heard to the assessee.

We have heard the rival submissions. In the interest of justice and fair play and having regard to the facts and circumstances of the case, we are of the view that the assessee deserves one more opportunity to present its case before the CIT(Exemption). The failure to respond to notices was explained with reasonable cause, and a fresh decision by the competent authority after affording proper opportunity would meet the ends of justice.

अपीलाथ$ / The Appellant 2. "%थ$ / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(E), Ahmedabad 5. िवभागीय "ितिनिध , अिधकरण