DAWOODI BOHRA JAMAT GODHRA,GODHRA vs. THE ITO, WARD- EXEMPTION, VADODARA
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR.BRR KUMAR & SHRI T.R. SENTHIL KUMAR
PER: DR. BRR KUMAR, VICE PRESIDENT:
The captioned appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal), National
Faceless Appeal Centre, Delhi, vide order dated 05.11.2024 for the AY
2017-18. 2. The Assessee has taken the following grounds of appeal:-
1. For that on the facts and in the circumstances of the case, the Ld.
CIT(Exemption), Ahmedabad was not justified in passing an ex-parte order..
2. For that on the facts and circumstances of the case, the Ld.CIT(Exemption),
Ahmedabad was not justified in rejecting the application for grant of approval u/s.80G(5)(iii) filed by the assessee trust in Form no.10AB and cancelling the provisions approval.
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In this case, CPC, Bangalore, has made an adjustment of Rs.5.40 crores u/s.143(1) of the Act. The Ld. CIT(A) has summarily dismissed the appeal of the assessee, holding that the appeal has been filed beyond the due date. Whereas the assessee produced copy of the intimation received by post on 15.06.2019 and therefore the appeal filed on 04.07.2019 is well within time. On going through the record, we find that the assessee has duly complied with the notices issued by the Ld.CIT(A) from time to time. However, the Ld.CIT(A) has dismissed the appeal of the assessee, holding that the sufficient cause for not making the application within the prescribed time of limitation, which is factually incorrect.
The Ld.AR pleaded that given an opportunity, due compliance will be made before the first appellate authority and also submitted that the submission made by the assessee has not been considered earlier. Hence, keeping in view the facts on record, we remand the matter to the file of the Ld.CIT(A) for adjudication de novo.
In the result, the appeal of the assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 11.02.2025 (T.R. SENTHIL KUMAR)
VICE PRESIDENT
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Ahmedabad; Dated 11.02.2025
Manish, Sr. PSआदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
1. 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.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.