SERVICE ASSOCIATION FOR THE BLIND,GANDHINAGAR vs. CIT ( EXEMPTION ), AHMEDABAD
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “A” BENCH
Before Shri Sanjay Garg, Judicial Member
And Shri Makarand V. Mahadeokar , Accountant Member
Service Association for the Blind, Near Main
Shopping Centre,
Sector-16,
Gandhinagar
PAN: AACTS1136K
(Appellant)
Vs
The CIT(Exemption),
Ahmedabad
(Respondent)
Assessee by: Shri Manoj Lekinwala, A.R.
Revenue by: Shri R.N. Dsouza, CIT-D.R.
Date of hearing
: 18-03-2025
Date of pronouncement
: 27-03-2025
आदेश/ORDER
Per Sanjay Garg, Judicial Member:
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. 2. 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.
Assessment Year 2024-25
I.T.A No. 116/Ahd/2025
Service Association for the Blind A.Y. 2024-25
2
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.
With the above observation, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 27-03-2025 (Makarand V. Mahadeokar) (Sanjay Garg)
Accountant Member Judicial Member
Ahmedabad : Dated 27/03/2025
I.T.A No. 116/Ahd/2025
Service Association for the Blind A.Y. 2024-25
3
आदेश क त
ल प अे षत / 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 अपीलय अधकरण,
अहमदाबाद