A J CHARITABLE TRUST,VANCH vs. CIT(EXEMPTION), VEJALPUR AHMEDABAD

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Exemption), Ahmedabad (hereinafter referred to as "CIT(E)" for short) dated 15.05.2024, rejecting the application for registration of the Trust u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

The brief facts of the case are that the assessee had filed an application seeking registration of the Trust under Section 12AB of the Act in Form No.10AB under Rule 17A of the I.T. Rules, 1962 on 11.11.2023. The ld. CIT (E), vide impugned order, rejected the assessee’s application for registration u/s 12AB owing to non-response and non-submission of required details by the assessee.

Aggrieved with the order of the Ld. CIT(E) rejecting the application of the assessee for registration u/s 12AB of the Act, the assessee is now in appeal before the Tribunal.

Before us, the Ld. AR submitted that the assessee was unable to respond to the notices issued by the Ld. CIT(E) within the prescribed timeframe due to the insufficient response time provided. He further stated that the assessee did not frequently access its email account, which led to missing the notices sent by the Department via email. The Ld. AR pleaded that, given an opportunity, due compliance would be made before the Ld. CIT(E). Hence, keeping in view the entire facts and circumstances of the case and in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. CIT(E) to pass the order afresh, after due issue of notice of hearing to the assessee on a valid email ID.

In the result, the appeal of the assessee is allowed for statistical purposes.