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िनधा�रती की ओर से /Assessee by Shri Hardik Vora, A.R. राज� की ओर से /Revenue by Shri Ravinder Sindhu, CIT-DR अपील पंजीकरण/Appeals instituted on 07/11/2024 सुनवाई की तारीख/Date of hearing 29/01/2025 उद्घोषणा की तारीख/Date of 29/01/2025 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee-trust is directed against the order of Ld. Commissioner of Income-Tax (Exemption), Ahmedabad [for short, “Ld. CIT(E)”] dated 03/09/2024 in rejecting application under Section 12AB of Income Tax Act, 1961 (‘in short, the Act’). In this appeal, the assessee has raised main ground of appeal that the ld CIT(E) erred in rejecting the application under section 12A of the Act.
2. Rival submissions of both the parties have been heard and record perused. The learned Authorised Representative (ld.AR) of the assessee submits that he has very limited prayer before the Bench, that the application for registration of Trust under Section 12A/12AB of the Act were dismissed for want of reply by Billimorana Shantinath Bhagwan Na Jain Derasar Trust (U/s 12A) assessee. The ld. CIT(E) while issuing notice, allowed only two opportunities and very short period of time for making compliance, which resulted into non- submission of compliance in time. The ld. AR of the assessee submits that in majority of cases, the assessee while filing application in Form 10AB has furnished requisite information and details as required at the time of making application, yet, the assessee is still ready and willing to furnish all remaining details to prove the objects and activities of the respective assessee’s Trust. The ld. AR of the assessee submits that the appeal/matter may be restored back to the file of ld. CIT(E) with liberty to assessee to furnish requisite details. He undertakes on behalf of assessee Trust to be more vigilant in future in making timely compliance.
On the other hand, the learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the revenue supported the order of ld CIT(E). However, on our specific question about restoring the matter back to the file of ld. CIT(E) for reconsideration of matter/appeal, he submits that the Bench may take appropriate view in accordance with law.
We have considered the submissions of both the parties and have gone through the order of ld. CIT(E) carefully. We find that application of assessee-trust either for registration under Section 12A/12AB of the Act was rejected for want of proper submission. The principle of audi alteram partem which envisaged that parties are eligible for fair hearing or that no one should be condemned unheard. Thus, cconsidering the prayer of ld. AR of the assessee that he undertook on behalf of assessee-trust to be more vigilant in future in making compliance, this appeal of assessee is restored back to the file Billimorana Shantinath Bhagwan Na Jain Derasar Trust (U/s 12A) of ld. CIT(E) to pass the order afresh in accordance with law. Needless to direct that before deciding the application afresh, the ld. CIT(E) shall grant reasonable and fair opportunity of hearing to the assessee and further to allow to make further submission to prove the objects of assessee-trust and its activities. The assessee is also directed to file/furnish any other necessary evidence and information, if so desired. In the result, grounds of appeal
raised by the assessee are allowed for statistical purposes.
5. In the result, this appeal of assessee is allowed for statistical purposes. Order pronounced on 29/01/2025 in open court.