BHUMI FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 204/AHD/2025Status: DisposedITAT Ahmedabad28 March 2025Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessee has now provided the relevant documents and considering the principles of natural justice, the matter should be set aside to the CIT(E) to grant one final opportunity of hearing.

What were the facts?

The assessee, Bhumi Foundation, had its provisional registration under Section 80G denied by the CIT(E) due to failure to furnish necessary documents despite multiple opportunities. The assessee appealed this order.

What were the issues?

Whether the CIT(E) was justified in denying registration under Section 80G without affording a final opportunity of hearing when the assessee had submitted the required documents before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member Bhumi Foundation Commissioner of Income C-501 Shree Kunj Tax (Exemption), Heights, Vs Ahmedabad Manjalpur, Vadodara Gujarat-390011 PAN: AAETB2561K (Appellant) (Respondent) Assessee Represented: Shri Samir Parikh, A.R. Revenue Represented: Shri Abhay Kumar Thakur, CIT-DR Date of hearing : 26-03-2025 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 order passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

The Ld. CIT(E) vide impugned order dated 16-12-2024 denied registration u/s. 80G of the Act in spite of opportunities given to the Page No 2 Bhumi Foundation vs. CIT(E) assessee. The assessee failed to furnish necessary documents therefore cancelled the provisional registration granted to the Trust.

3.

The Ld. Counsel appearing for the assessee submitted that relevant documents as requested by Ld. CIT(E) in his hearing notices are filed before this Tribunal and therefore requested one more opportunity of hearing be given to the Trust, so that the same be filed before Ld. CIT(E) for granting registration u/s. 80G of the Act.

4.

We perused the impugned order passed by the Ld. CIT(E) who has given three opportunities on 05-10-2024, 09-11-2024 & 05-12-2024, since the assessee failed to comply the above notices and for not producing documents, registration u/s. 80G was denied. Since the assessee now filed before us all the relevant materials for registration, therefore in the interest of 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.

5.

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

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