SERVICE ASSOCIATION FOR THE BLIND,GANDHINAGAR vs. CIT ( EXEMPTION ), AHMEDABAD

The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)’] dated 21.11.2024 u/s. 80G(5) of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2024-25.

The assessee in this case is aggrieved by the action of the ld. CIT(E) in rejecting the application of the assessee for registration u/s. 80G of the Income Tax Act.

At the outset, the ld. counsel for the assessee has drawn our attention to the impugned order of the ld. CIT(E) to submit that the same is an ex-parte order of the Ld. CIT(E). The ld. counsel has submitted that, in fact, the assessee had requested for an adjournment on 21 Nov, 2021, which perhaps did not come to notice of the Ld. CIT(E) and therefore he proceed to pass ex-parte order rejecting the application of the assessee for registration u/s. 80G of the Income Tax Act.

We are of the view that the interests of justice will be well served, if the assessee is given an opportunity to present his case before ld. CIT(E). Accordingly, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of CIT(E) for decision afresh. The ld. CIT(E) will give proper opportunity to the assessee to present its case. The assessee will take note of the emails/notices issued by the ld. CIT(E) and will actively participate in the proceedings before CIT(E) and furnish the requisite documents. The Ld. CIT(E), thereafter, will decide the application of the assessee in accordance with the law.