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Facts
The assessee, Shri Surbhi Gau Seva Charitable Trust, filed appeals against the denial of registration under sections 12AB and 80G by the CIT(E). There was a delay of 20 days in filing the appeals due to an oversight by the person managing administrative work.
Held
The Tribunal condoned the delay and set aside the matter back to the CIT(E). The CIT(E) is directed to grant one more opportunity of hearing to the assessee for registration under sections 12AB and 80G.
Key Issues
Whether the assessee should be granted registration under sections 12AB and 80G after failing to appear or furnish documents in previous opportunities, and if the delay in filing the appeal should be condoned.
Sections Cited
12AB, 80G, 1961
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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH
Before: DR. BRR Kumar & Shri T. R. Senthil Kumar
Shri Surbhi Gau Seva CIT (Exemption), Charitable Trust Ahmedabad Nr. Goga Maharaj Vs Mandir, Green Park, Radhanpur Patan, Radhanpur S.O. Gujarat 385340 PAN: ABATS8012M (Respondent) (Appellant) Assessee Represented: Shri Dipen Shukhadia, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 17-03-2025 Date of pronouncement : 20-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
These two appeals are filed by the Assessee Trust as against the orders passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB and u/s. 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
The registry has noted that there is a delay of 20 days in filing the above appeals. The assessee filed a Notarized Affidavit stating that the Trust doing the charitable activity for animals and poors & 2140/Ahd/2024 Page No 2 Shri Surbhi Gau Seva Charitable Trust vs. CIT(E) and many of the Trustees are giving their honorary services to the Trust. One of such person Mr. Aniruddh Thakkar who studied till 12th standard was managing the administrative works of the Trust. He received an SMS regarding the rejection of registration by Ld. CIT(E) on 02-09-2024, but due to pre Diwali works, he forgot to inform the SMS to the Trustees or the Chartered Accountant. It is thereafter, the assessee filed appeals with a delay of 20 days and requested to condone the delay sympathetically.
2.1. Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay. Thus the delay of 20 days in filing the above appeal is hereby condoned.
The Ld. CIT(E) vide impugned orders dated 02-09-2024 and 19- 09-2024 denied registration u/s. 12AB and u/s. 80G of the Act in spite of opportunities given to the assessee. The assessee failed to furnish necessary documents therefore cancelled the provisional registration granted to the Trust.
The Ld. Counsel appearing for the assessee submitted that the assessee doing charitable activities for the animals and poors are not equipped with professionally trained peoples. Therefore requested one more opportunity of hearing be given to the assessee Trust, so that necessary documents will be filed by the Trust for granting registration u/s. 12AB and 80G of the Act by Ld. CIT(E).
We perused the impugned orders passed by the Ld. CIT(E) who has given two opportunities on 04-07-2024 and 07-08-2024, since the assessee failed to comply the above notices registration u/s. & 2140/Ahd/2024 Page No 3 Shri Surbhi Gau Seva Charitable Trust vs. CIT(E)
12AB was denied. Similarly in the case of u/s. 80G registration, one opportunity of hearing given on 13-06-2024, however the assessee failed to appear, thereby rejected the registration u/s. 80G of the Act. Therefore in the interest of justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) with a direction to given one more opportunity of hearing to the assessee for registration u/s. 12AB and 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 appeals filed by the Assessee are allowed for statistical purposes.
Order pronounced in the open court on 20-03-2025