ALL GUJARAT VETERNARIAN SOCIAL SECURITY TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1130/AHD/2024Status: DisposedITAT Ahmedabad15 October 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 time granted to the assessee to reply to the show cause notice was too short. Therefore, in the interest of justice, the matter was remanded to the CIT(E) to provide another opportunity for hearing and to examine the registration issue.

What were the facts?

The assessee's application for registration under Section 10AB and 12A(1)(ac)(ii) was rejected by the CIT(E). The rejection was based on the objects not being for the public at large and non-compliance with essential details. The assessee also argued a violation of natural justice due to insufficient time to reply to a show cause notice.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration and whether the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 10AB,Section 12A(1)(ac)(ii)

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 M K Patel, Advocate
For Respondent: Shri Prothviraj Meena, CIT DR
Pronounced: 15.10.2024

O R D E R

PER DR. BRR KUMAR - ACCOUNTANT MEMBER:

1.

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 27.03.2024.

2.

The Assessee has taken the following grounds of appeal:-

“(1) The learned CIT (Exemption) was not justified in rejecting application filed u/s. 10AB u/s. 12A(1)(ac)(ii) of the Act on the ground that the objects are not found to be for public at large. (2) The learned CIT(Exemption) was not justified in rejecting application filed u/s. 10AB u/s. 12A(1)(ac)(ii) on the ground that the appellant has not complied with the essential details required as per Income-tax Rules 17A(2)(k). (3) The ld. Pr. CIT erred by not granting the appellant sufficient time and proper opportunity of being heard and thus violated principles of natural justice. The show cause notice dated 18-3-2024 is sent in mail and reply was to file before 21-3-2024 within 3 days.

All Gujarat Veternarian Social Security Trust vs. CIT(E) Asst.Year –N.A. - 2– (4) The appellant craves leave to add, alter or vary any of the ground(s) of appeal.” 3. On going through the records we find that the notice has been issued by the Ld. CIT(E) on 18.03.2024 to file the reply by 21.03.2024 which the assessee could not. We find that the time given to the assessee to reply was too short.

4.

Hence, in the interest of justice, at the request of both the parties the file is being remanded to the Ld. CIT(E) to give another opportunity of being heard to the assessee and examine the issue of registration.

5.

In the result, the appeal of the assesse is allowed for statistical purpose.

The order is pronounced in the open Court on 15.10.2024

Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 15/10/2024 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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