SHREE GOPINATHJI JYOTIPITH FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 2099/AHD/2024Status: DisposedITAT Ahmedabad11 February 2025Bench: DR.BRR KUMAR (Vice President), SHRI T.R. SENTHIL KUMAR (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It found that the assessee's application was summarily dismissed without proper opportunity to be heard, and set aside the orders of the CIT(E), restoring the matter for examination on merits.

What were the facts?

The assessee, a Public Charitable Trust, applied for fresh registration under sections 12AB and 80G(5) of the Income Tax Act. The CIT(E) denied registration ex-parte due to the assessee not responding to notices, citing reasons of being out of station and the email not being noticed.

What were the issues?

Whether the denial of registration by the CIT(E) was against the principles of natural justice, and if the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),Section 12A(1)(ac)(iii),Section 80G(5)(iii)

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: Shri Samir Vora, AR on behalf of Shri S.N Divatia, AR
For Respondent: Smt. Trupti Patel, Sr. DR
Hearing: 10.02.2025Pronounced: 11.02.2025

PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

These two appeals are filed by the assessee as against the orders dated 02.09.2024 and 03.09.2024, passed by the Commissioner of Income Tax (Exemption) denying registration u/s.12AB and 80G(5) of the Income Tax Act 1961 [hereinafter referred to as ‘the Act’] .

2.

The registry has noted there is a delay of 12 days in filing the above appeals. The assessee has filed Notarized

ITA Nos.2098-2099/Ahd/2024 Asst.Year NA - 2– affidavits stating that the assessee’s staffs were on Diwali holidays from 28.10.2024 to 15.11.2024. It is after that assessee filed an appea

The order continues below.

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