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Facts
The assessee trust filed an appeal against the order of the CIT(E) denying registration under section 80G. The CIT(E) passed the order without considering the assessee's request for adjournment.
Held
The Tribunal held that the CIT(E) was incorrect in passing the impugned order before the expiry of the time limit for filing the reply. In the interest of natural justice, the matter was set aside.
Key Issues
Whether the CIT(E) acted correctly in denying registration without providing adequate opportunity of hearing to the assessee.
Sections Cited
80G, 1961
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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH
Shree Sarvajanik Commissioner of Income Ganesotsav Trust Tax (Exemption), Gandhinagar Vs Ahmedabad Plot No. 381, Section-16, Gujarat382016 PAN: AAATS6860L (Respondent) (Appellant) Assessee Represented: None 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’).
The Ld. CIT(E) vide impugned order dated 21-11-2024 denied registration. The assessee in its grounds stated that Ld. CIT(E) has given an opportunity of hearing to file its submissions on or before Page No 2 Shree Sarvajanik Ganesotsav Trust Gandjhinagar vs. CIT(E)
28-11-2024. In response, the assessee sought for an adjournment on 13-11-2024. Without considering the adjournment request, the Ld. CIT(E) passed impugned order on 21-11-2024 itself. Therefore requested one more opportunity of hearing be given to the Trust, so that the necessary details be filed before Ld. CIT(E) for granting registration under section 80G of the Act.
We have perused the materials on record, since the impugned order is passed on 21-11-2024 before the expiry of time limit to file reply by the assessee Trust, the Ld. CIT(E) is not correct in passing the impugned order. 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.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 28-03-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 28/03/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT Page No 3 Shree Sarvajanik Ganesotsav Trust Gandjhinagar vs. CIT(E)