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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 05/03/2025 Date of Order – 21/03/2025
O R D E R PER K.M. ROY, A.M.
Captioned appeal by the assessee is emanating from the impugned orders of even date 07/12/2024, passed by the learned Commissioner of Income Tax (Exemption), Pune, , [“learned CIT(E)”], in Form no.10AD, rejecting the application filed by the assessee in Form no.10AB(iii) of first proviso to sub–section (5) of section 80G of the Income Tax Act, 1961 ("the Act") and application filed by the assessee in Form no.10AB(iii) of section 12A(1)(ac) of the Act respectively.
Since the issues involved in these appeals by the assessee are inter– connected, therefore, as a matter convenience, we proceed to dispose of these appeal by passing a consolidated order. & 61/Nag./2025
The rejection was done by the learned CIT(E) vide impugned orders of even date 07/12/2024. It appears that there was no compliance to the statutory notices due on 02/12/2024, to furnish certain details / evidences. The learned Authorised Representative for the assessee submitted that she will furnish the desired details / evidences if given one more opportunity to substantiate its cases before the learned CIT(E). However, she failed to adduce any evidence / documents before us. It is pertinent to mention here that this Bench was always taken a sympathetic and lenient view that these types of small Trusts must be afforded full opportunity in the interest of natural justice to establish their cases. Accordingly, we set aside the impugned orders passed by the learned CIT(E) and direct him to adjudicate the matters on merits and in accordance with law after providing reasonable opportunity of being heard to the assessee.
In the result, assessee’s appeals are allowed for statistical purposes. Order pronounced in the open Court on 21/03/2025