SHRI GOPAL KRISHNA FOUNDATION,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD
Facts
The assessee-trust's applications for registration under section 80G and section 12A of the Income Tax Act were rejected by the CIT(E) for non-furnishing of details. The assessee claimed they were not aware of the proceedings and missed the emails from CIT(E).
Held
The Tribunal noted that the assessee was not conversant with the proceedings and missed the notices. Considering the interest of justice, the Tribunal decided to give the assessee an opportunity to present their case.
Key Issues
Whether the rejection of the assessee's application for registration by the CIT(E) without giving a proper opportunity to present their case was justified.
Sections Cited
80G, 12A
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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.102/SRT/2025 & 103/SRT/2025 िनधा�रण वष� /Assessment Year : -NA- Shri Gopal Krishna The CIT (Exemption) बनाम/ Foundation Ahmedabad – 380 015 v/s. 7, Narmada Darshan Complex Opp. GEW Maktampur Maktampur Road Bharuch – 392 012 �थायी लेखा सं./PAN: AALTS 9980 J (अपीलाथ�/ Appellant) (�� यथ�/ Respondent) Assessee by : Shri Suresh K. Kabra, CA Revenue by : Shri Mukesh Jain, CIT (DR) सुनवाई की तारीख/Date of Hearing : 01/05/2025 घोषणा की तारीख /Date of Pronouncement: 27/05/2025 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.102/SRT/2025 is against the order dated 16/12/2024 rejecting the application of the assessee for registration under clause(iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (hereinafter
ITA Nos. 102 & 103/SRT/2025 Shri Gopal Krishna Foundation vs. CIT (E )
2 referred to as “the Act”), whereas ITA No.103/SRT/2025 is against the order dated 13/11/2024 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) through notices of hearing sent on email-id of the assessee. The Ld.Counsel has submitted that the assessee-trust was not conversant with the Income-tax proceedings and the alleged email sent by the Ld.CIT(E) did not come to the notice of the assessee-trust and, therefore, the case of the assessee remained unrepresented before the Ld.CIT(E). The Ld.Counsel has further submitted that the provisional approval/registration under the relevant sections have already been granted and the present applications were for final registration. He has submitted that the assessee may be given an opportunity to present its case 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
ITA Nos. 102 & 103/SRT/2025 Shri Gopal Krishna Foundation vs. CIT (E )
3 thereafter to decide the same in accordance with law. It is also directed that the assessee will take due care of the emails received from the Ld.CIT(E) and will promptly appear and furnish the necessary details as and when called for by the Ld.CIT(E). 6. With the above observations, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 27/05/2025.
Sd/- Sd/- (Bijayananda Pruseth) ( Sanjay Garg ) Accountant Member Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 27/05/2025 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� अपील ( ) / The CIT(E)- Ahmedabad 5. िवभागीय �ितिनिध आयकर अपीलीय अिधकरण सूरत /AR,ITAT, Surat/Ahmedabad. , , 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad
