M. ALIBHAI AMARSHIBHAI TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 973/AHD/2023Status: DisposedITAT Ahmedabad14 October 2024Bench: DR. BRR KUMAR (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal observed that both parties agreed that the assessee should be given an opportunity to present its case. Therefore, the matter was remanded back to the CIT(E) for a fresh examination.

What were the facts?

The assessee trust's application for provisional registration under Section 12AB was rejected by the CIT(E) for failure to appear for hearings. The appeal was filed with a 3-day delay, which was condoned.

What were the issues?

Whether the CIT(E) erred in rejecting the provisional registration ex-parte without affording the assessee a proper opportunity to be heard.

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 Mohit Balani, A.R
For Respondent: Shri Prothviraj Meena, CIT DR
Pronounced: 14.10.2024

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 29.09.2023.

2.

The Assessee has taken the following grounds of appeal:-

“1. Learned CIT(E) has erred in law and on facts of the case in passing the impugned order ex-parte. 2. Learned CIT(E) has erred in law and on the facts of the case in rejection the provisional registration of the Appellant u/s 12AB of the Act. 3. Your appellant reserves the right to add, delete, modify or revise any ground of appeal

.”

3. At the outset, we observe that the appeal is time barred by 03 days. The delay of 03 days is condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side.

M. Alibhai Amarshibhai Trust vs. CIT(E) Asst.Year –N.A. - 2– 4. The application for registration of Trust under Section 12AB of the Income Tax Act, 1961 has been rejected by the Ld. CIT(E) on the grounds that the assesse failed to file any submissions on the dates given for the hearing.

5.

Both the parties fairly submitted that the assesse can be given an opportunity to represent his case before Ld. CIT(E). Hence, the matter is being remanded back to the Ld. CIT(E) for examining the issue afresh and issue notice of hearing to the assesse, the assesse should not misuse the opportunity given for hearing and shall comply with the notices issued without fail.

6.

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

The order is pronounced in the open Court on 14.10.2024

Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 14/10/2024 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant ��थ� / The Respondent. 2. 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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