DAYODAY GAU SEVA (JEEV RAKSHA) AVAMPARYAVARAN SANURAKSHAN-SASTHAN TRUST,SAGAR vs. CIT EXEMPTION, BHOPAL, BHOPAL

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ITA 862/IND/2024Status: HeardITAT Indore03 February 2025Bench: SHRI B.M. BIYANI (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering principles of natural justice and fair play, remanded both matters back to the CIT(E) for fresh adjudication. The CIT(E) is directed to provide a necessary opportunity of hearing to the assessee and pass an order uninfluenced by previous orders. The assessee is also directed to ensure participation and avoid unnecessary adjournments.

What were the facts?

The assessee's applications for registration under Section 12AB and approval under Section 80G(5) were rejected by the CIT(E) after only three hearings in a short span, preventing the assessee from filing a reply. The assessee, a charitable institution, argued that its activities would be frustrated without these registrations.

What were the issues?

Whether the CIT(E) was justified in rejecting the applications for registration under Section 12AB and approval under Section 80G(5) without providing adequate opportunity of hearing, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI UDAYAN DAS GUPTA

For Appellant: Shri Ashish Goyal & N.D. Patwa, ARs
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 27.01.2025Pronounced: 03.02.2025

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

1.

The captioned two (2) appeals, one relating to registration u/s 12AB and other relating to approval u/s 80G, are filed by assessee against two (2) separate orders bearing DIN: ITBA/EXM/F/EXM45/2024-25/ 1070246909(1) & ITBA/EXM/F/EXM45/2024-25/1070247274(1), both dated 11.11.2024 and passed by learned Commissioner of Income-Tax

Dayoday Gau Seva (Jeev Baksha) Avamparyavaran Sanurakshan & 862/Ind/2024 (Exemption), Bhopal [“CIT(E)”] by which the assessee’s applications for grant of registration u/s 12AB and approval u/s 80G(5) of Income-tax Act, 1961 [“the act”] have been rejected.

2.

Ld. AR for assessee carried us to the impugned orders and submitted that the Ld. CIT(E) has given only three hearings on 25.09.2024, 10.10.2024 and 29.10.2024 within a short span of time and since the assessee could not file any reply, rejected assessee’s applications. Ld. AR submitted that the assessee is a charitable institution and its purposes/activities shall be frustrated in absence of registration u/s 12AB and approval u/s 80G.

Therefore, in the interest of justice, one more opportunity should be given to assessee to make representation before CIT(E) and accordingly these matters must be restored at the file of Ld. CIT(E) for a fresh adjudication. Ld. AR asserted that the assessee is ready to make compliances before CIT(E).

3.

Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent these cases before CIT(E) and do not seek unnecessary adjournments.

4.

Considering above submissions and also having regard to the principle of natural justice and fair play, we deem it fit to remand both of these matters to the file of CIT(E) for a fresh adjudication. The CIT(E) shall give necessary opportunity of hearing to assessee and pass appropriate order uninfluenced by his earlier orders. The assessee is also directed to ensure participation in the hearings as may be fixed by CIT(E) and do not Page 2 of 3

Dayoday Gau Seva (Jeev Baksha) Avamparyavaran Sanurakshan & 862/Ind/2024 seek unnecessary adjournments failing which the CIT(E) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.

5.

Resultantly, these appeals are allowed for statistical purpose.

Order pronounced in open court / by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 03/02/2025

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