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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.
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.
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.
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.
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)