AMAZING GRACE CHARITABLE TRUST,GOA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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ITA 283/PAN/2024Status: DisposedITAT Panaji06 March 2025AY 2024-25Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)4 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal observed that principles of natural justice required providing the assessee one more opportunity to substantiate its case with evidence. Accordingly, the Tribunal set aside the impugned orders of the CIT(E) and directed the CIT(E) to reconsider the applications de novo as per law.

What were the facts?

The assessee, a registered charitable trust with provisional registration under Section 12AB and 80G(5), applied for permanent registration. The CIT(E) rejected these applications due to alleged non-compliance with hearing notices. Aggrieved by the CIT(E)'s orders, the assessee filed appeals before the Tribunal.

What were the issues?

Whether the CIT(E) was justified in rejecting the assessee's applications for registration under Section 12AB and approval under Section 80G/80G(5) due to non-compliance, without providing adequate opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH

Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALI

Hearing: 05.03.2025Pronounced: 06.03.2025

ORDER PER BENCH: The assessee has filed these two appeals against the separate orders of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed (i) U/sec12A of the Act dated21-09-2024 and (ii) u/sec80G of the Act dated 21-09-2024. 2.The assessee has raised the grounds of appeal challenging the orders of the CIT(E) rejecting the

3.

The brief facts of the case are that,the assessee is a registered charitable trust and is undertaking charitable activities as per the registered trust deed dated 15-03- 2021.The assesse was granted provisional registration under section 12AB and U/sec80G(5) of the Act in Form.no.10AC.Subsequently, as per the amended, provisions of section 12AB & u/sec80G of the Act, The assessee for the purpose of permanent registration has uploaded separate e-applications in Form.No.10AB on 24- 03-2024 and since there was no proper compliance to the notices of hearing, the same was rejected by the CIT(E).Aggrieved by the CIT(E) orders, the assessee has filed the appeals before the Honble Tribunal.

4.

At the time of hearing, the Ld. AR submitted that the CIT(E) has erred in rejecting the assesse’s applications u/sec12AB & U/sec80(G) of the Act ignoring the submissions made along with the application in Form.10AB and also the additional submissions filed in compliance to notices issued. Further the Ld.AR submitted that the assesse has a good case on merits and requested for opportunity before the lower authorities. Per contra, the Ld.DR relied on the order of the CIT(E).

5.

We have heard the rival submissions and perused the material available on record. The assessee has filed the applications before the CIT(E) for registration u/sec12AB of Amazing Grace Charitable trust.. the Act and approval under section 80G of the Act, whereas the CIT(E) in course of hearing proceedings has issued e- notices on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities and the assesse to fulfill the conditions laid in clause (i)to((v) of section 80G of the Act. Whereas the Ld.AR has demonstrated the objectives, activities of the trust and submissions filed/ up loaded in the proceedings. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the both impugned orders and direct the CIT(E) to denovo consider the applications as per the law and we allow the grounds of appeals of the assessee for statistical purposes.

6.

In the result, the two appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 06.03.2025.

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