MANAS YOG SEVA TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 735/AHD/2024Status: DisposedITAT Ahmedabad27 August 2024Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal due to non-appearance and delay. However, it directed the CIT(E) to dispose of the fresh application filed by the assessee in accordance with the law.

What were the facts?

The assessee trust filed an appeal against the denial of final registration under section 80G(5). The appeal was filed with a significant delay and the assessee failed to appear for multiple hearings. The assessee had also filed a fresh application for approval under section 80G(5).

What were the issues?

Whether the appeal should be dismissed due to delay and non-appearance, and the proper course of action regarding a fresh application for registration.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Manas Yog Seva Trust Commissioner of Plot No.-4, Indiranagar, Income Tax Sector-24, Gandhinagar, Vs (Exemption), Gujarat 382025 Ahmedabad PAN: AAHTM3544L (Respondent) (Appellant) Assessee Represented: None Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 21-08-2024 Date of pronouncement : 27-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated 22.03.2023 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying final Registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Today is the 4th time of hearing of this appeal, none appeared on behalf of the assessee. Though there is a Letter of Authority in favour of C.A. Shri Chintan A. Thakkar, he failed to represent the A.Y. NA Page No 2 Manas Yog Seva Trust vs. CIT(E) case even in the previous hearings. Further there is a delay of 331 days in filing the above appeal. The condonation of delay was not in proper stamp paper and not by way of an Affidavit. However in the interest of justice, we requested Ld. D.R. to verify whether the assessee-trust has filed fresh application pursuant to CBDT Circular No. 7 of 2024 dated 25-04-2024 which extended due date of filing Form 10AB for approval under section 80G(5) of the Act up to 30-06-2024.

3.

Ld. CIT-DR obtained information from the Office of Ld. CIT(E) that the assessee has made fresh application in Form 10AB on 30- 04-2024 seeking approval under section 80G(5) of the Act.

4.

Recording the above submission of the Ld. D.R., the present appeal filed by the assessee is hereby dismissed with a direction to the Ld. CIT(E) to dispose-of the application filed on 30-04-2024 in Form 10AB in accordance with law.

5.

In the result, the appeal filed by the Assessee is dismissed.

Order pronounced in the open court on 27-08-2024 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 27/08/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT A.Y. NA Page No 3 Manas Yog Seva Trust vs. CIT(E)

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