MASANI MELDI SADHANA FOUNDATION,GUJARAT vs. CIT (EXEMPTION), AHMEDABAD

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ITA 631/AHD/2024Status: DisposedITAT Ahmedabad22 October 2024Bench: DR. BRR KUMAR (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E)'s order was ex-parte and violated principles of natural justice. The matter was therefore remanded back to the CIT(E) for de-novo examination after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's application for registration under Section 12AB was rejected by the CIT(E) through an ex-parte order. The assessee's counsel stated that required documents could not be filed and requested an opportunity to comply.

What were the issues?

Whether the ex-parte order passed by the CIT(E) violated principles of natural justice and if the assessee should be granted an opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12AB

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 Krish Desai, A.R
For Respondent: Shri Prothviraj Meena, CIT-DR
Pronounced: 22.10.2024

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld. CIT(E)”), Ahmedabad vide order dated 26.02.2024. The Assessee has taken the following grounds of appeal:- 2. “Ground No. I – Principle of natural Justice - Ex-parte order:

1.

On the facts and in the circumstance of the case and in law, the CIT(E) erred in passing the ex-parte order in gross violation of principles of natural justice, without considering the fact that when the application is made- this indicates that the Appellant is interested in obtaining registration, and, the application is not made only for the sake of making the same,

2.

The Appellant prays that the order passed by the CIT (E) be treated as passed in gross violation of principles of natural justice and as such the same be treated as illegal, bad in taw, null and void. Without prejudice to above:

3.

In alternative to above, the order of the CIT(E) be set aside to his Hie and the Appellant be granted opportunity to represent its case before the CIT(E). Asst.Year –N.A. - 2– Without prejudice to above: Ground No. II: Rejection of Registration:

1.

On the facts and in the circumstances of the case and in law, the CIT(E) erred in refusing to grant registration under section 12AB of the Act.

2.

The Appellant prays that the order of rejection be deleted and the Appellant be granted registration under section 12AB of the Act. Ground No. III: General The Appellant craves leave to add to, alter and/ or amend all or any of the foregoing grounds of appeal.”

3.

At the outset, we find that the order passed by Ld. CIT(E) is an ex-parte order. The Ld. Counsel for the assessee submitted that given an opportunity, due compliance would be made before the Ld. CIT(E), as the required documents could not be filed by the assessee.

4.

The Ld. D.R. has no objection, if the matter is remitted back to the file of Ld. CIT(E) by way of de-novo appellate proceedings.

5.

In this view of the mater, the case of the assessee is remanded back to the file of the Ld. CIT(E) to examine the entire issue de-novo, after providing reasonable opportunity of hearing to the assessee.

6.

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

This Order is pronounced in the Open Court on 22/10/2024 (DR. BRR KUMAR) JUDICIAL MEMBER Ahmedabad; Dated 22/10/2024 TANMAY, Sr. PSITA No. 631/Ahd/2024 Asst.Year –N.A. - 3–

आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""थ" / The Respondent. संबंिधत आयकर आयु" / Concerned CIT 3. 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.

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