PACHCHIS GAM PATIDAR JEEVAN SAHAY TRUST,MEHSANA vs. THE CIT(EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “A” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member
Pachchis Gam Patidar
Jeevan Sahay Trust
27, Gokulnagar Society,
Anandpura Road,
Mehsana,
Kukarvada-382830
Gujarat, India
PAN: AABTP9977C
(Appellant)
Vs
CIT(Exemption),
Ahmedabad
(Respondent)
Assessee Represented: Shri Dhrunal Bhatt, A.R. &
Shri Gulabji M.Thakor, Advocate
Revenue Represented: Shri Samir Tekriwal, CIT-DR
Date of hearing
: 27-03-2025
Date of pronouncement : 28-03-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee Trust as against the exparte order dated 16-05-2024 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’).
I.T.A No. 2047/Ahd/2024 Page No Pachchis Gam Patidar Jeevan Sahay Trust vs. CIT(E)
2
2. The registry has noted that there is a delay of 127 days in filing the appeal. The assessee filed a Notarized Affidavit, that the Trustees of the Trust are not regular in checking their email which has resulted in filing the appeal after consulting outstation Tax Advocate in filing the appeal. Therefore in the interest of justice, the delay is to be condoned.
1. Ld. CIT-DR appearing for the Revenue strongly opposed the condonation of delay and no reasonable cause made out by the assessee. It is seen that the assessee Trust is from a rural area of Mehsana District, who do not check regularly the emails and the difficulty in getting an outstation Tax Consultant to file further appeal before ITAT. We are satisfied with the reasons for the delay and we hereby condone the delay of 127 days in filing the above appeal.
The Ld. CIT(E) vide impugned order denied registration u/s. 12AB of the Act by giving three hearing opportunities. The assessee failed to comply with the above hearing notices, thereby registration u/s. 12AB was denied by the Ld. CIT(E).
The Ld. Counsel appearing for the assessee undertake to file all relevant materials, documents before Ld. CIT(E) thereby requested to set aside the matter back to the file of Ld. CIT(E) for granting registration.
We perused the impugned order passed by the Ld. CIT(E). Though final show cause notice was given on 09-05-2024, impugned order was passed by Ld. CIT(E) on 16-05-2024. Therefore in the interest of I.T.A No. 2047/Ahd/2024 Page No Pachchis Gam Patidar Jeevan Sahay Trust vs. CIT(E)
3
Principle of Natural Justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) with a direction to give one more opportunity of hearing to the assessee for registration u/s. 80G of the Act. Needless to say, the assessee should make use of this final opportunity of hearing and produce all relevant details before Ld.
CIT(E) for granting registration in the manner known to law.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 28-03-2025 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 28/03/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद