SHREE SIDDHYOG SADHNA MANDAL TRUST,GANDHINAGAR vs. CIT ( EXEMPTION ), AHMEDABAD

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ITA 122/AHD/2025Status: DisposedITAT Ahmedabad27 March 2025Bench: Shri Sanjay Garg (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by giving the assessee an opportunity to present its case. Therefore, the impugned order of the CIT(E) was set aside, and the matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) rejecting its application for registration under section 80G of the Income Tax Act. The assessee contended that the CIT(E)'s order was ex-parte, as their request for an adjournment was not noticed.

What were the issues?

Whether the CIT(E) erred in passing an ex-parte order without considering the assessee's adjournment request. Whether the matter should be remanded to the CIT(E) for proper consideration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Manoj Lekinwala, A.R
For Respondent: Shri R.N. Dsouza, CIT-D.R

आदेश/ORDER Per Sanjay Garg, Judicial Member:

1.

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.

Shree Siddhyog Sadhna Mandal Trust, A.Y. 2024-25

3.

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 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 he proceeded to pass ex-parte order rejecting the application of the assessee for registration u/s. 80G of the Income Tax Act.

4.

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). The ld. CIT(E) will give proper opportunity to assessee present its case and thereafter will decide the matter in accordance with law.

5.

The appeal of the assessee is treated as allowed for statistical purposes.

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