ASHOKBHAI SEVANTILAL PATOLAWALA TRUST,PATAN V. THE CIT(EXEMPTION), AHMEDABAD

ITA 165/AHD/2025

AI Insights

The case involves the Ashokbhai Sevantilal Patolawala Trust, which appealed against the orders of the CIT (Exemption), Ahmedabad, rejecting their applications for registration under section 80G and section 12A of the Income Tax Act, 1961. The primary reason for the rejection was the non-furnishing of requisite details by the trust, as they were not aware of the emails sent by the CIT (Exemption) due to a change in personnel. The Tribunal found that the trust was not given a fair opportunity to present its case and thus decided to set aside the CIT's orders and remand the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360991 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.N. DSOUZA
• Assessee Lawyers: RUSHIN PATEL
• Keywords: Set aside
• Section: 12A; 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद Ɋायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ŵी संजय गगŊ, Ɋाियक सद˟ एवं ŵी मकरंद वसंत महादेवकर, लेखा सद˟ क े समƗ। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA Nos.165/Ahd/2025 & 166/Ahd/2025 िनधाŊरण वषŊ /Assessment Year : - NA Ashokbhai Sevantilal Patolawala Trust 4/8/74/2 Patola Farm House Fatipal Darwaja-ni-bahar Patan Gujarat – 384 265 बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 ̾थायी लेखा सं./PAN: AAITA 8206 A (अपीलाथŎ/ Appellant) (Ůत् यथŎ/ Respondent) Assessee by : Shri Rushin Patel, AR Revenue by : Shri R.N. Dsouza, CIT-DR सुनवाई की तारीख/Date of Hearing : 19/03/2025 घोषणा की तारीख /Date of Pronouncement: 23/05/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee-trust against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘Ld.CIT(E)’]. 2. ITA No.165/Ahd/2025 is against the order dated 15/11/2024 rejecting the application of the assessee for registration under section 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas ITA ITA Nos.165 & 166/Ahd/2025 Ashokbhai Sevantilal Patolawala Trust vs. The CIT(E) 2 No.165/Ahd/2025 is against the order dated 13/11/2024 of the Ld.CIT(E) rejecting the application of the assessee for registration under sub-clause(iii) of clause (ac) of sub-section (1) of section 12A of the Act. 3. At the outset, the Ld.Counsel for the assessee has submitted that both the applications of the assessee have been rejected by the CIT(E) for non- furnishing of requisite details as were called for by the Ld.CIT(E). 4. The Ld.AR for the assessee has submitted that notices of hearing requiring the assessee to furnish necessary details were sent by the Ld.CIT(E) via email. The Ld.AR has further submitted that the assessee- trust is not much conversant with the Income Tax procedure. That the concerned person, who was operating computer and checking emails etc., left the job with the assessee. Under the circumstances, the email sent by the Ld.CIT(E) did not come to the notice of the office bearers of the assessee- trust, resulting into ex-parte order of the Ld.CIT(E) in both the appeals. He therefore, submitted that assessee has a fair case on merits and that the assessee may given an opportunity to present his case before the Ld.CIT(E) 5. The Ld.Departmental Representative (DR), however, relied upon the findings of the Ld.CIT(E). 6. Considering the rival submissions, in our view, the interests of justice will be well served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). In view of this, the impugned orders of the Ld.CIT(E) are hereby set aside and the matter, in both the appeals, is restored to the file of Ld.CIT(E) for decision afresh. Needless to say, that the ITA Nos.165 & 166/Ahd/2025 Ashokbhai Sevantilal Patolawala Trust vs. The CIT(E) 3 Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and thereafter to decide the same in accordance with law. It is also directed that the assessee will take due care of the notice sent by the Ld.CIT(E) on email and will promptly appear and furnish the necessary details as and when called for by the Ld.CIT(E). 7. With the above observations, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 23/05/2025. Sd/- Sd/-/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member (True Copy) अहमदाबाद/Ahmedabad, िदनांक/Dated 23/05/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS/Manish आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय Ůितिनिध , आयकर अपीलीय अिधकरण , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाडŊ फाईल /Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad "