GLOBAL ACADEMY FOR MEDICAL EDUCATION & SCIENCE TRUST,AHMEDABAD vs. THE COMMESSIONER OF INCOME TAX(EXEMPTION), AHMEDABAD

ITA 704/AHD/2023Status: DisposedITAT Ahmedabad20 March 2024Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that notices were indeed sent via email to the assessee's registered email address. However, to uphold the principles of natural justice and allow the assessee a proper hearing, the ex-parte rejection orders were set aside.

What were the facts?

The assessee trust applied for registration under sections 12AB and 80G of the Income Tax Act. The Commissioner rejected the applications ex-parte, stating the assessee did not respond to notices. The assessee filed an affidavit claiming non-receipt of notices, which was later withdrawn with an apology.

What were the issues?

Whether the rejection of registration applications was justified given the dispute over notice service, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),Section 277,Section 277A,Section 177,Section 181

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These appeals are filed by the Assessee as against exparte Rejection orders dated 21.08.2023 and 24.08.2023 passed by Commissioner of Income Tax (Exemption), Ahmedabad denying Registration under section 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Since common issue is involved in both the appeals, the same are disposed of by this common order for the sake of convenience.

I.T.A Nos. 703 & 703/Ahd/2023 Page No 2 Global Academy for Medical Education & Science Trust vs. CIT(E)

2.

The Grounds of Appeal raised by the Asses

The order continues below.

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