YASHODEEP SANSTHA GADCHIROLI,GADCHIROLI vs. ITO WARD-1, EXEMP, NAGPUR, NAGPUR
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.
Held
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.
Key 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.
Sections Cited
80G
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER
ITA no.7 & 8/Nag./2025 (Assessment Year : N.A.) Yashodeep Sanstha Sarvoday Ward, C/o Manish D. Samarth ……………. Appellant Near Bhat Girni, Gadchiroli 442 605 PAN – AAATY1191L v/s Income Tax Officer ……………. Respondent Ward–1, Exemption, Nagpur Assessee by : Shri Abhay Agrawal Revenue by : Shri Sandipkumar Salunke
Date of Hearing – 17/02/2025 Date of Order – 25/02/2025
O R D E R 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.
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 Agrawal, appearing on behalf of the assessee, admitting the lapse on the part of the assessee for not appearing before the learned CIT(E), however, he pleaded that if this Court grants the assessee one opportunity by restoring this appeal to the file of the learned CIT(E), so that the assessee is enable to substantiate its case before the first appellate authority. Therefore, he prayed that the appeal be restored to the file of the learned CIT(E).
On the other hand, the learned D.R. submitted that despite the learned CIT(E) provided sufficient opportunities to the assessee, however, the assessee did not appear before the learned CIT(E) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(E).
We have heard both the learned Counsel for the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(E) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the case before the learned CIT(E). In view of the above, the impugned order passed by the learned CIT(E) is set aside and remit the back matter to the file of the learned CIT(E) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason.
3 Yashodeep Sanstha ITA no.7-8/Nag./2025 Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.
In the result, assessee’s appeals stand allowed for statistical purpose. Order pronounced in the open Court on 25/02/2025
Sd/- Sd/- K.M. ROY V. DURGA RAO ACCOUNTANT MEMBER JUDICIAL MEMBER NAGPUR, DATED: 25/02/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur
4 Yashodeep Sanstha ITA no.7-8/Nag./2025
Date Initial 1. Dictated on 17.02.2025 Sr.PS 2. Draft placed before author 24.02.2025 Sr.PS 3. Draft proposed & placed – – JM/AM before the second member 4. Draft discussed / approved – – JM/AM by Second Member 5. Approved Draft comes to 25.02.2025 Sr.PS the Sr.PS/PS 6. Date of pronouncement 25.02.2025 Sr.PS 7. File sent to the Bench Clerk 25.02.2025 Sr.PS 8. Date on which file goes to
