SHRI GOPAL KRISHNA FOUNDATION,BHARUCH vs. CIT(EXEMPTION), AHMEDABAD

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)’]. 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 & 103/SRT/2025 Shri Gopal Krishna Foundation vs. CIT (E )

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 & 103/SRT/2025 Shri Gopal Krishna Foundation vs. CIT (E )