LIFE LINE UNITED FOUNDATION,SURAT vs. CIT(EXEMPTION), AHMEDABAD
Facts
The assessee's applications for final/regular registration under sections 12A(1)(ac)(iii) and 80G(5) of the Income Tax Act were rejected ex-parte by the CIT(E). The assessee's Authorized Representative was unable to furnish requested details in time as they were suffering from Dengue, leading to the dismissal of the applications by the CIT(E) without further opportunity.
Held
The Tribunal found that the non-furnishing of details was not intentional and set aside the ex-parte orders of the CIT(E). The matter was remanded back to the CIT(E) with a direction to provide the assessee with a proper opportunity to present its case and furnish the necessary documents, deciding the applications afresh within 90 days.
Key Issues
Whether the CIT(E) erred in rejecting the assessee's registration applications ex-parte without providing adequate opportunity to furnish details when the Authorized Representative was incapacitated by illness.
Sections Cited
12A(1)(ac)(iii), 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
Per Sanjay Garg, Judicial Member:
The captioned appeals have been preferred by the Assessee against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)"].
ITA No.51/SRT/2025 is against the order of the Ld.CIT(E) dated 22/11/2024 rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas the ITA No.50/SRT/2025 is against the order of the Ld.CIT(E) dated 25/11/2042 rejecting the application of the assessee for final/regular registration under clause (iii) of first proviso to sub- section (5) of Section 80G of the Act.
At the outset, the Ld.Counsel for the assessee inviting our attention to the impugned orders of the CIT(E) has submitted that both the orders of the Ld.CIT(E) have been passed ex-parte of the assessee. The Ld.Counsel has submitted that certain details were called for by the Ld.CIT(E) vide notice dated 25/07/2024 which were duly furnished. However, the Ld.CIT(E) called for further details/documents vide notice dated 10/04/2024, however, at that time, the Ld.Counsel/Authorized Representative (AR) of the assessee was suffering from Dengue and, hence, could not furnish the details in time. The Ld.CIT(E) without giving any further opportunity, dismissed the application of the assessee for want of the relevant details. The Ld.Counsel has submitted that the non-furnishing of the requisite details before the Ld.CIT(E) on the date fixed was not intentional but due to the aforesaid circumstances which were beyond the control of the assessee. He, therefore, has submitted that the assessee may be given an opportunity to present its case before the Ld.CIT(E) and furnish the required details.
The Ld.Departmental Representative for the revenue (DR) however, has relied upon the impugned orders of the Ld.CIT(E).
We have considered the rival submissions and gone through the record. 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). Accordingly, the impugned orders of the Ld.CIT(E) are set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the applications of the assessee. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case(s) and furnish the requisite details/documents, thereafter to decide the applications of the assessee in accordance with law. The Ld.CIT(E) will decide the applications within 90 days from the receipt of this order.
In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 30/04/2025. (Bijayananda Pruseth) Accountant Member दिनांक/Dated 30/04/2025 टी.सी.नायर, व.नि.स.IT.C. NAIR, Sr. PS आदेश की प्रतिलिपि अग्रेषित/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. संबंधित आयकर आयुक्त / Concerned CIT 4. आयकर आयुक्त (अपील)/ The CIT(E)- Ahmedabad 5. विभागीय प्रतिनिधि, आयकर अपीलीय अधिकरण ,सूरत /DR,ITAT, Ahmedabad. 6. गार्ड फाईल / Guard file. सत्यापित प्रति //// (Sanjay Garg) Judicial Member आदेशानुसार / BY ORDER, सहायक पंजीकार (Asstt.
