SAMASTA KALYANI MAHILA VIKAS TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 2183/AHD/2024Status: DisposedITAT Ahmedabad20 March 2025Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that in the interest of justice, it was fit to set aside the matter back to the CIT(E) with a direction to provide one more opportunity of hearing to the assessee. The assessee was directed to produce all relevant details to avail this final opportunity.

What were the facts?

The Assessee Trust filed appeals against the orders of the CIT(Exemption) denying registration under Section 12AB and Section 80G of the Income Tax Act. The assessee failed to furnish necessary documents despite opportunities given by the CIT(E).

What were the issues?

Whether the assessee should be granted one more opportunity of hearing by the CIT(E) for registration under Section 12AB and 80G of the Act after failing to furnish documents on previous occasions.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

Samasta Kalyani Mahila CIT (Exemption), Vikas Trust Ahmedabad 251, Ellisbridge Shopping Vs Cent. Opp Ellisbridge Town Hall Ahmedabad-380006 Gujarat, India PAN: AAKTS4487P (Respondent) (Appellant) Assessee Represented: Shri Vartik Choksi, 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’).

& 2183/Ahd/2024 Page No 2 Samasta Kalyani Mahila Vikas Trust vs. CIT(E)

2.

The Ld. CIT(E) vide impugned orders both dated 22-10-2024 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.

3.

The Ld. Counsel appearing for the assessee submitted that the assessee doing charitable activities for the general public and 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 u/s. 80G of the Act by Ld. CIT(E).

4.

We perused the impugned orders passed by the Ld. CIT(E) who has given two opportunities of hearing on 23-07-2024 and 23-08- 2024, since the assessee failed to comply the above notices registration u/s. 12AB was denied. Similarly in the case of u/s. 80G registration, two opportunities of hearing given on 27-07-2024 & 27-09-2024, 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 give 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.

& 2183/Ahd/2024 Page No 3 Samasta Kalyani Mahila Vikas Trust vs. CIT(E)

5.

In the result, the appeals filed by the Assessee are allowed for statistical purposes.

Order pronounced in the open court on 20 -03-2025

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