SHREE RAJPUR JAIN SWETAMBER MURTIPUJAK SANGH,MEHSANA vs. THE CIT(EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
\
BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER
AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER
Assessment Year : -
Shree Rajpur Jain Swetamber
Murtipujak Sangh,
Rajpur, Kadi, Mehsana-382740
PAN: AAJTS 7535 H
Vs
The Commissioner of Income-tax (Exemption),
Ahmedabad
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Shri P.F. Jain, CA
Revenue by :
Shri AP Singh, CIT-DR
सुनवाई क तार ख/Date of Hearing : 28.01.2025
घोषणा क तार ख /Date of Pronouncement : 30.01.2025
आदेश/O R D E R
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER :
This appeal is filed by the assessee as against the order dated
09.11.2024 passed by the Ld. Commissioner of Income-tax
(Exemption), Ahmedabad, denying registration u/s 12A of the Income-tax Act, 1961 (in short “the Act”).
The assessee-trust has raised following grounds of appeal:-
“(1) The above appeal is filed against the order of learned
CIT(exemption), Ahmedabad rejecting the application of trust for registration as non- maintainable.
(2) On account of inadvertent mistake in filing ROI for A.Y. 2024-
25 by mentioning wrongly details of registration, an opportunity should have been granted to the assessee for necessary correction.
AY : -
(3) On the facts of the assessee, the application filed for registration u/s 12A ought to have been accepted.”
The assessee is a trust which filed application for registration in Form 10AB under item (B) of Section 12A(1)(ac)(vi) of the Act. The assessee was called upon by Ld. CIT(E) to produce various details on 14.06.2024; in response, filed its reply enclosing various details. The assessee was denied registration u/s 12A(1)(ac)(vi) of the Act on the ground that the assessee in its return of income filed for the Assessment Year 2024-25 wrongly mentioned the registration as approved u/s 12A and the date of registration of the Trust as 23.04.1953. Therefore, the Ld. CIT(E) denied registration to the assessee-trust vide the impugned order dated 09.11.2024. 4. Ld. Counsel, appearing for the assessee, submitted though the assessee was heard on 14.06.2024 and the return of income for the AY 2024-25 was filed on 19.09.2024 with wrong mentioning of the provisions, the Ld. CIT(E) ought to have given an opportunity of hearing to the assessee-trust to explain the discrepancy made in the return of income filed by the assessee-trust, that too when he passed this impugned order on 09.11.2024. Therefore, the impugned order is required to be set aside to the file of the Ld. CIT(E) to give proper opportunity of hearing to the assessee-trust and decide the case on merits for registration of trust.
The Ld. CIT-DR, appearing for the Revenue, has no objection to set aside the matter back to the file of the Ld. CIT(E) to decide the case by giving one more opportunity. AY : -
Recording the above submissions of the rival parties, the impugned order passed by the Ld. CIT(E) is hereby set aside with the direction to the Ld. CIT(E) to provide the assessee-trust one more opportunity of hearing and decide the registration in accordance with the law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 30.01.2025 at Ahmedabad. (MAKARAND V. MAHADEOKAR)
(T.R. SENTHIL KUMAR)
ACCOUNTNAT MEMBER JUDICIAL MEMBER
Ahmedabad, Dated 30/01/2025
*Bt
आदेश क तलप अ ेषत/Copy of the Order forwarded to :
1. अपीलाथ! / The Appellant
2. "यथ! / The Respondent.
3. संबं&धत आयकर आयु(त / Concerned CIT
4. आयकर आयु(त
)
अपील
(
/ The CIT(A)-
5. वभागीय तन&ध
,
आयकर अपील य अ&धकरण/DR,ITAT, Ahmedabad,
6. गाड/ फाईल /Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Asstt.