YASHODEEP SANSTHA GADCHIROLI,GADCHIROLI vs. ITO WARD-1, EXEMP, NAGPUR, NAGPUR

ITA 7/NAG/2025Status: DisposedITAT Nagpur25 February 2025AY 2024-25Bench: SHRI V. DURGA RAO (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's lapse in not appearing, decided to grant one opportunity based on the principles of natural justice. The impugned ex-parte orders were set aside, and the matter was remitted back to the CIT(E) for adjudication on merits.

What were the facts?

The assessee's applications for renewal of 80G registration were rejected by the learned CIT(E) by passing ex-parte orders. The assessee had not appeared before the CIT(E) despite several opportunities, leading to the dismissal of their appeals.

What were the issues?

Whether the assessee should be granted another opportunity to appear before the CIT(E) to substantiate their case for renewal of 80G registration, despite previous non-appearance.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Abhay Agrawal
For Respondent: Shri Sandipkumar Salunke

PER V. DURGA RAO, J.M.

These appeals by the assessee are emanating from the impugned orders dated 14/05/2024 and 09/05/2024 respectively, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”], rejecting the assessee’s applications for renewal of 80G registration vide orders passed in Form no.10AD.

2.

Before the learned CIT(E), in both these cases, the assessee did not appear despite granting several opportunities to the assessee by the learned CIT(E) which resulted in dismissing the appeals by passing ex-parte orders.

2 Yashodeep Sanstha ITA no.7-8/Nag./2025

3.

Before us, during the course of hearing, the learned Counsel, Shri Abhay Agra

The order continues below.

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