SHREE SARVAJANIK GANESOTSAV TRUST GANDHINAGAR,GANDHINAGAR vs. 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
Shree Sarvajanik
Ganesotsav Trust
Gandhinagar
Plot No. 381,
Section-16,
Gujarat382016
PAN: AAATS6860L
(Appellant)
Vs
Commissioner of Income
Tax (Exemption),
Ahmedabad
(Respondent)
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 I.T.A No. 216/Ahd/2025 Page No Shree Sarvajanik Ganesotsav Trust Gandjhinagar vs. CIT(E)
2
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 (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
I.T.A No. 216/Ahd/2025 Page No Shree Sarvajanik Ganesotsav Trust Gandjhinagar vs. CIT(E)
3
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद