SHREE MANEKPUR JAIN SWETAMBER MURTIPOJAK SANGH,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 312/AHD/2023Status: DisposedITAT Ahmedabad14 February 2024AY 2023-24Bench: Ms SUCHITRA KAMBLE (Judicial Member), SHRI WASEEM AHMED (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred by not providing the assessee an opportunity to explain the observed mismatch in the name. Therefore, the matter was set aside for fresh adjudication.

What were the facts?

The assessee, Shree Manekpur Jain Swetamber Murtipujak Sangh, filed an application for registration under Section 12AB of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected the application due to a mismatch in the trust's name and lack of required documents.

What were the issues?

Whether the rejection of the registration application under Section 12AB was valid without providing the assessee an opportunity to explain discrepancies.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘’ A’’ BENCH, AHMEDABAD

Before: Ms SUCHITRA KAMBLE & SHRI WASEEM AHMED

For Appellant: Shri Jamin Shah, A.R
Hearing: 01/02/2024Pronounced: 14/02/2024

आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:

1.

The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad, arising in the matter of assessment order passed under s. 12AB of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2023-24.

2.

The only grievance raised by the assessee is that the Ld. CIT(E) erred in rejecting the application filed for approval for registration u/s 12AB of the Act.

3.

At the outset, it was pointed out by the Ld. AR for the assessee that the application for registration u/s 12AB of the Act has been rejected by the Ld. CIT(E) on account of mismatch in the name of the Trust and in the absence of requisite details/documents as desired by the Ld. CIT(E). It was submitted by the Ld. AR that there was no opportunity given by the Ld. CIT(E) with respect to his observation that there was mismatch in the name of the assessee. Accordingly, the Ld. AR requested to direct the Ld. CIT(E) to extend one more opportunity to explain the difference in the name of the assessee as observed by him.

4.

On the other hand, the Ld. DR did not raise any serious objection if the matter is set-aside to the file of the Ld. CIT(E) for fresh adjudication as per the provision of law.

5.

We have heard the rival contentions of both the parties and perused the materials available on record. From the preceding discussion, we note that the Ld. CIT(E) has not given the opportunity by seeking explanation from the assessee about the mismatch in the name of the Trust which is contrary to the provision of law. Accordingly, we are inclined to set-aside the issue to the file of the Ld. CIT(E) for fresh adjudication after giving opportunity to the assessee as per the provision of law. The assessee is also directed to co-operate during the proceeding before the Ld. CIT(E) and furnish the necessary documents in support of its contention. Hence, the ground of appeal of the assessee is allowed for the statistical purposes.

6.

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

Order pronounced in the Court on 14/02/2024 at Ahmedabad.

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