SHRUT RATNAKAR,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The order passed by the Ld.CIT(E) rejecting the Application filed U/s.80G(5)(iv) of the act in against law, equity & justice.

The CIT(Exemption) has erred in law and on facts by rejecting the application 80G as show cause notice was dated 07.11.2024 Asst.Year NA - 2–

The Ld.CIT€ has erred in law and facts in rejecting the application filed u/s.80G(5)(iv) of the act on ground of non- compliance of show cause notice.

The appellant Craves liberty to add, amends, alter or modify all or any grounds of appeal before final appeal.

At the outset, we find that assessee-trust was asked to submit certain details /information /clarification regarding application for registration u/s.80G (5)(iv) of the Act. The Ld.CIT(E) on perusal of the trust deed observed that the object mentioned at serial no.1,4,5,6 & 7 are religious in nature and not exclusively charitable in nature as per section 80G(5) of the Act. Further, Ld.CIT(A) issued show-cause notice to the assessee to explain the reason for rejection of application. In pursuance to the same, the assessee failed to comply to the show notice and the Ld.CIT(E) dismissed the appeal of the assessee on the basis of material available on record.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

At the outset, the Ld. Counsel for the assessee submitted that the Ld.CIT(E) has rejected the application filed U/s.80G(5)(iv) of the Act on ground of non-compliance of show cause notice. Therefore, prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Having considered Asst.Year NA - 3–

In the result, the appeal of the assessee is allowed for statistical purposes.

अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file.