SHRI RAMJI MANDIR OF ATMARAM BAVANI WADI,KHEDA vs. THE CIT(EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD
PER SUCHITRA KAMBLE, JUDICIAL MEMBER:
This appeal is filed by the Appellant/Assessee against order dated 13.11.2024
passed by the CIT(Exemption), Ahmedabad.
2. The assessee has raised the following grounds of appeal :-
“1.1
The order passed by U/s. 12AB passed on 13.11.2024 by CIT(Exem),
Ahmedabad rejecting the application for registration of the appellant trust u/s 12A(1)(ac)(iii) of the Act and cancelling the provisional registration is wholly illegal, unlawful and against the principles of natural justice.
2.1
The ld. CIT(Exem), has grievously erred in law and or on facts in not appreciating that the appellant could not file response to the notices issued by the respondent for sufficient cause.
3.1
The ld. CIT(Exem), has grievously erred in law and or on facts in rejecting the application for registration u/s 12AB of the Act holding that the genuineness of the activities of the trust and its consonance with the objects could not be verified. The CIT(E) has failed to taken into consideration the copy of audited annual accounts and other documents produced along with the application for registration.
It is, therefore, prayed that the rejection of the application for registration and cancellation of the provisional registration by the CIT(Exem), may kindly be deleted.”
The appellant trust is Charitable Trust constituted under the Trust Deed executed on 08.01.1953. It is also registered under the Gujarat Public Trust Act, 1950 on 08.01.1953. The application for provisional registration was made and provisional registration was granted on 28.06.2023 w.e.f. 01.04.2023 till A.Y. 2026- 27. Thereafter, application in Form 10AB was made on 28.06.2024 along with requisite details. The CIT(E) issued notices dated 27.08.2024 and 16.10.2024 requiring the appellant trust to furnish details. The CIT(E) passed order dated 13.11.2024 thereby rejecting the application for the reason that the appellant trust did not respond to the notices, so genuineness of the activities and its consonance with the objects of the trust could not be verified. The CIT(E) cancelled the provisional registration and rejected the registration u/s 12A(1)(ac)(iii) of the Act. 4. At the time of hearing, the Ld. AR submitted that notices issued by the CIT(Exemption) was not dated and the same was never received by the Appellant PBN/*
Copies to:
(1)
The appellant
(2)
The respondent
(3)
CIT
(4)
CIT(A)
(5)
Departmental Representative
(6)
Guard File
By order