LITTLE ANGEL EDUCATION TRUST,NA vs. ARIVS.CIT(EXEMPTION), AHMEDABAD
Facts
The assessee, Little Angel Education Trust, filed two appeals against orders rejecting its applications for registration under sections 80G and 12A(1)(ac)(iii) of the Income Tax Act, 1961. The applications were rejected by the Ld. CIT(E) for non-furnishing of details, which the assessee attributed to not checking emails regularly, though compliance was made once aware.
Held
The Tribunal set aside the CIT(E)'s ex-parte orders and restored both matters to the Ld. CIT(E) for fresh consideration, granting the assessee an opportunity to present its case. It directed the CIT(E) to provide adequate opportunity and the assessee to promptly respond to future notices.
Key Issues
Whether applications for registration under sections 80G and 12A(1)(ac)(iii) can be rejected ex-parte due to the assessee's non-compliance with notices, and if the assessee should be granted a fresh opportunity.
Sections Cited
80G, 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
आयकर अपीलीय अिधकरण,सूरत �ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode]
�ी संजय गग�, �ाियक सद� एवं �ी िबजयान�ा �ुसेथ, लेखा सद� के सम�। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member आयकर अपील सं /ITA Nos.97/SRT/2025 & 98/SRT/2025 िनधा�रण वष� /Assessment Year : - NA- Little Angel Education Trust Commissioner of Income Tax Ghanchiwad बनाम/ (Exemption) Amalsad Ahmedabad v/s. Ta. Gandevi Navsari – 396 360 (Gujarat) �थायी लेखा सं./PAN: AABTL 1319 C (अपीलाथ�/ Appellant) (�� यथ�/ Respondent) Assessee by : Shri Sapnesh Sheth, CA Revenue by : Shri Mukesh Jain, CIT(DR) सुनवाई की तारीख/Date of Hearing : 01/05/2025 घोषणा की तारीख /Date of Pronouncement: 29/07/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member:
The captioned appeals have been preferred by the assessee-trust against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘Ld.CIT(E)’].
ITA No.97/SRT/2025 is against the order dated 22/10/2024 rejecting the application of the assessee for registration under section 80G of the
ITA Nos.97 & 98/SRT/2025 Little Angel Education Trust vs. CIT(E)
2 Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas ITA No.98/SRT/2025 is against the order dated 22/10/2024 of the Ld.CIT(E) rejecting the application of the assessee for registration under sub-clause(iii) of clause (ac) of sub-section (1) of section 12A of the Act.
At the outset, the Ld.Counsel for the assessee has submitted that both the applications of the assessee have been rejected by the CIT(E) for non- furnishing of requisite details as were called for by the Ld.CIT(E). The Ld.Counsel in this respect has submitted that the notices sent by the Ld.CIT(E) did not come to the knowledge of the assessee-trust as the email was not checked on regular basis. That when the assessee came to the knowledge of the notices, compliance was made immediately, but by that time, the ex-parte orders have been passed by the Ld.CIT(E). It has, therefore, been requested that the assessee may be given an opportunity to present its cases before the Ld.CIT(E).
The Ld.Departmental Representative (DR), however, relied upon the findings of the Ld.CIT(E).
Considering the rival submissions, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). In view of this, the impugned orders of the Ld.CIT(E) are hereby set aside and the matter, in both the appeals, is restored to the file of Ld.CIT(E) for decision afresh. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and thereafter to decide the same in accordance with law. It is also directed that the assessee will take due care of the informing the email/notices issued by
ITA Nos.97 & 98/SRT/2025 Little Angel Education Trust vs. CIT(E)
3 to the Ld.CIT(E) and will promptly appear and furnish the necessary details as and when called for by the Ld.CIT(E).
With the above observations, both the appeals of the assessee are treated as allowed for statistical purposes.
Order pronounced in the Open Court on 29/07/2025.
Sd/- Sd/- (Bijayananda Pruseth) ( Sanjay Garg ) Accountant Member Judicial Member िदनांक/Dated 29/07/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� ( ) / The CIT(E)- Ahmedabad अपील 5. िवभागीय �ितिनिध , , सूरत /AR,ITAT, Surat/Ahmedabad. आयकर अपीलीय अिधकरण 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, // TRUE COPY // स�ािपत �//ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Surat/Ahmedabad
