A J CHARITABLE TRUST,VANCH V. .CIT(EXEMPTION), VEJALPUR AHMEDABAD

ITA 1374/AHD/2024

AI Insights

The case involves AJ Charitable Trust appealing against the decision of the Commissioner of Income-tax (Exemption), Ahmedabad, which rejected their application for registration under Section 12AB of the Income Tax Act, 1961. The Trust had initially filed for registration in Form No.10AB under Rule 17A of the I.T. Rules, 1962, but the application was rejected due to non-submission of required details and non-response to notices. The Trust argued that the rejection was due to insufficient response time and infrequent access to their email, leading to missed communications from the Department. The Tribunal decided to remand the case back to the CIT(E) for a fresh decision, emphasizing the need for proper notice to be issued to the Trust.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24951 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.N. DSOUZA
• Assessee Lawyers: VIVEK CHAVDA
• Keywords: Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 1374/Ahd/2024 (Assessment Year: -) A J Charitable Trust, 62, Jantanagar, Nr. Post Office Romal, Vanch, Gujarat-382449 [PAN : AAITA 0993 Q] Vs. Commissioner of Income-tax (Exemption), Vejalpur, Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Vivek Chavda, AR Respondent by: Shri R.N. Dsouza, CIT-DR Date of Hearing 16.12.2024 Date of Pronouncement 19.12.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Exemption), Ahmedabad (hereinafter referred to as \"CIT(E)\" for short) dated 15.05.2024, rejecting the application for registration of the Trust u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The brief facts of the case are that the assessee had filed an application seeking registration of the Trust under Section 12AB of the Act in Form No.10AB under Rule 17A of the I.T. Rules, 1962 on 11.11.2023. The ld. CIT (E), vide impugned order, rejected the assessee’s application for registration u/s 12AB owing to non-response and non-submission of required details by the assessee. ITA No. 1374/Ahd/2024 AJ Charitable Trust Vs. CIT(E) Asst. Year : - - 2– 3. Aggrieved with the order of the Ld. CIT(E) rejecting the application of the assessee for registration u/s 12AB of the Act, the assessee is now in appeal before the Tribunal. 4. Before us, the Ld. AR submitted that the assessee was unable to respond to the notices issued by the Ld. CIT(E) within the prescribed timeframe due to the insufficient response time provided. He further stated that the assessee did not frequently access its email account, which led to missing the notices sent by the Department via email. The Ld. AR pleaded that, given an opportunity, due compliance would be made before the Ld. CIT(E). Hence, keeping in view the entire facts and circumstances of the case and in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. CIT(E) to pass the order afresh, after due issue of notice of hearing to the assessee on a valid email ID. 5. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 19.12.2024 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 19/12/2024 btk ITA No. 1374/Ahd/2024 AJ Charitable Trust Vs. CIT(E) Asst. Year : - - 3– आदेश की \u0007ितिलिप अ\rेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b\tथ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(E)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड\u001f फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation ….19.12.2024 2. Date on which the typed draft is placed before the Dictating Member …19.12.2024 3. Other Member…19.12.2024….……………… 4. Date on which the approved draft comes to the Sr.P.S./P.S …19.12.2024……. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…19.12.2024… 6. Date on which the fair order comes back to the Sr.P.S./P.S …19.12.2024…………. 7. Date on which the file goes to the Bench Clerk …19.12.2024…………….. 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order…………………………………… "