SHRI VISHWAKARMA NAV PARAGANA GAJJAR SUTHAR SAMAJ TRUST,BANASKANTHA vs. THE CIT, EXEMPTION, AHMEDABAD

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ITA 678/AHD/2024Status: DisposedITAT Ahmedabad01 November 2024Bench: DR. BRR KUMAR (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not receive the notices and agreed to remand the matter for fresh consideration. The assessee was directed to comply with all future notices promptly.

What were the facts?

The assessee's application for registration of a trust under Section 12AB of the IT Act was rejected by the CIT(E) for non-response to notices. The assessee claimed the notices were not served and requested an opportunity to comply.

What were the issues?

Whether the rejection of the trust registration application was justified due to non-service of notices, and if a fresh opportunity for compliance should be granted.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)(iii),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Mehul Thakkar, A.R
For Respondent: Shri Prothviraj Meena, CIT D.R
Pronounced: 04.11.2024

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

1.

Both appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld. CIT(E)”), Ahmedabad vide orders dated 11.10.2023 & 20.10.2023.

2.

The Assessee has taken the following grounds of appeal:- “1. The Ld. CIT-Exemption, Ahmedabad has erred in law in rejecting the application for registration of trust u/s 12AB of the IT Act on the ground that appellant failed to respond the various notices, however, the fact is that no such notices had been served on the appellant.

2. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal.”

“1. The Ld. CIT-Exemption, Ahmedabad has erred in law in rejecting the application for registration of trust u/s 80G(5)(iii) of the Income Tax Act on the ground &679/Ahd/2024 Shri Vishwakarma Nav Pargama Gajjar Suthar Samaj Trust vs. CIT(E) Asst.Year –N.A. - 2– that appellant does not have any valid order for registration u/s. 12A(1)(ac)(iii) of the Act in form No.10AD.

2. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal.”

3.

The Ld. CIT(Exemption) summarily dismissed the application for registration of the Trust under Section 12AB of the Act filed by the assessee owing to lack of response by the assessee to the notices issued on 12.08.2023 and 03.10.2023.

4.

Before us, the Ld. Counsel for the assessee submitted that the said notices have not been received by the assessee and prayed that if given an opportunity, due compliance would be made before the Ld. CIT(E).

5.

The Ld. D.R. fairly agreed to remand the matter to the Ld. CIT(E) for de- novo consideration and application afresh.

6.

Hence, the matter is hereby remitted to Ld. CIT(E) to pass an order after taking into consideration the submissions of the assessee. The assessee shall comply to all the notices before the Ld. CIT(E) from time to time without any delay.

7.

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

This Order is pronounced in the Open Court on 04/11/2024

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