SANT KANWARRAM SEWA TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “C” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Sant Kanwarram Sewa
Trust
15, Mahalaxmi Bunglows,
Opp. Mother Dairy, Bhat,
Gandhinagar
Gujarat-382428
PAN: AAZTS1227J
(Appellant)
Vs
CIT (Exemption),
Ahmedabad
(Respondent)
Assessee Represented: Shri Prashant Pandit, A.R.
Revenue Represented: Shri A P Singh, CIT-DR
Date of hearing
: 17-03-2025
Date of pronouncement : 20-03-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee Trust as against the order passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 80G of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’).
The Ld. CIT(E) vide impugned order dated 21-11-2024 denied registration u/s. 80G of the Act in spite of opportunities given to the ITA No: 132/Ahd/2025
I.T.A No. 132/Ahd/2025 Page No Sant Kanwarram Sewa Trust vs. CIT(E)
2
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 relevant documents as requested by Ld. CIT(E) in his hearing notices are filed before this Tribunal and therefore requested one more opportunity of hearing be given to the Trust, so that the same be filed before Ld. CIT(E) for granting registration u/s. 80G of the Act.
We perused the impugned order passed by the Ld. CIT(E) who has given two opportunities on 05-10-2024 and 08-11-2024, since the assessee failed to comply the above notices and for not producing documents, registration u/s. 80G was denied. Since the assessee now filed before us all the relevant materials for registration, therefore in the interest of Principle of Natural 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. 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 appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 20-03-2025 (DR. BRR KUMAR) (T.R. SENTHIL KUMAR)
VICE PRESIDENT JUDICIAL MEMBER
Ahmedabad : Dated 20/03/2025
I.T.A No. 132/Ahd/2025 Page No Sant Kanwarram Sewa Trust vs. CIT(E)
3
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / 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 अपीलȣय अͬधकरण,
अहमदाबाद