RABARI ENGINEERS ASSOCIATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1782/AHD/2024Status: DisposedITAT Ahmedabad18 December 2024Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back for fresh consideration. The assessee was granted an opportunity to present its case properly before the CIT(E).

What were the facts?

The assessee's application for final registration under Section 80G(5) was denied by the CIT(E). The assessee claims that a crucial reply filed on August 20, 2024, was not considered by the CIT(E) before passing the order.

What were the issues?

Whether the CIT(E) properly considered all submissions made by the assessee before denying final registration under Section 80G(5). Whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Rabari Engineers Commissioner of Association Income Tax 28, Vinayak Bunglow, Vs (Exemptions), Nr. Railway Crossing Ahmedabad Sola, Ahmedabad-380061 Gujarat PAN: AADTR1193A (Respondent) (Appellant) Assessee Represented: Shri M. S. Chhajed, A.R. Revenue Represented: Shri A.P. Singh, CIT-DR Date of hearing : 17-12-2024 Date of pronouncement : 18 -12-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against denial of Final Registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 03-09-2024 passed by Commissioner of Income Tax (Exemption), Ahmedabad.

2.

The solitary grievance of the assessee is that the assessee was given opportunity to explain its case on 06-07-2024 and 09-08-2024. In both the hearings, the assessee filed detailed reply. Whereas Ld. CIT(E)

Page No 2 Rabari Engineers Association vs. CIT(E) considered the first reply and failed to consider the second reply filed physically before the Office of Ld. CIT(E) on 20-08-2024. Without taking note of the reply filed by the assessee, Ld. CIT(E) denied Final Registration u/s. 80G(5) of the Act and also cancelled Provisional Approval granted to the Assessee Trust. Thus Ld.Counsel for the assessee submitted before us that the reply filed on 20-08-2024 before Ld. CIT(E) be considered and requested one more opportunity be given to the assessee for Final Registration u/s. 80G(5) of the Act and also restore Provisional Approval granted to the Assessee Trust.

3.

Ld. CIT-DR appearing for the Revenue has no objection in setting aside the matter back to the file of Ld. CIT(E) for granting Final Registration u/s. 80G(5) of the Act.

4.

Recording the above submissions of the rival parties, the appeal is allowed by setting aside the matter back to the file of Ld. CIT(E) and grant proper opportunity of hearing to the assessee and pass order in accordance with law.

5.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.

Order pronounced in the open court on 18-12-2024 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 18/12/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT Page No 3 Rabari Engineers Association vs. CIT(E)

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