DAWOODI BOHRA JAMAT GODHRA,GODHRA vs. THE ITO, WARD- EXEMPTION, VADODARA

PDF · subscribers
ITA 2071/AHD/2024Status: DisposedITAT Ahmedabad11 February 2025AY 2017-18Bench: DR.BRR KUMAR (Vice President), SHRI T.R. SENTHIL KUMAR (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) incorrectly dismissed the appeal, as the assessee had complied with notices and had sufficient cause for any perceived delay. Therefore, the matter was remanded back to the Ld. CIT(A) for a de novo adjudication, allowing the assessee an opportunity for due compliance and considering all submissions.

What were the facts?

The assessee's appeal against an adjustment of Rs. 5.40 crores under Section 143(1) and the rejection of an application for approval under Section 80G(5)(iii) was dismissed by the Ld. CIT(A) as time-barred. The assessee contended that the appeal was filed within the prescribed time based on the actual date of receiving the intimation.

What were the issues?

The key legal issues were the justification for the CIT(A)'s ex-parte order, the summary dismissal of the appeal as time-barred despite the assessee's arguments regarding intimation receipt, and the rejection of the Section 80G(5)(iii) approval application.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR.BRR KUMAR & SHRI T.R. SENTHIL KUMAR

For Appellant: Ms Urvashi Sodhan, AR
Pronounced: 11.02.2025

O R D E R 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. Asst.Year 2017-18 - 2–

3.

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.

4.

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.

5.

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

More judgments on Section 80G(5)(iii)

All 687 judgments and leading authorities on Section 80G(5)(iii) →

Latest GST High Court judgments

Search GST case law →