DAYODAY GAU SEVA (JEEV RAKSHA) AVAMPARYAVARAN SANURAKSHAN-SASTHAN TRUST,SAGAR V. CIT EXEMPTION, BHOPAL

ITA 861/IND/2024

AI Insights

The case involves two appeals by Dayoday Gau Seva (Jeev Raksha) Avampary Avaran Sanurakshan -Sasthan Trust against the orders of the Commissioner of Income-Tax (Exemption), Bhopal, which rejected the Trust's applications for registration under section 12AB and approval under section 80G of the Income-tax Act, 1961. The tribunal considered the principles of natural justice and fair play, acknowledging the assessee's request for another opportunity to present their case, which was supported by the Departmental Representative for the revenue. Consequently, the tribunal decided to remand the cases for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470301 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEECARRIEDUSTOTHEIMPUGNEDORDERSANDSUBMITTED; FORREVENUEAGREESWITHTHEPRAYEROFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIASHISH GOYAL; N.D. PATWA; ARS
• Keywords: Principle of natural justice; Charitable institution

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No. 861 & 862/Ind/2024 Dayoday Gau Seva (Jeev Raksha) Avampary Avaran Sanurakshan -Sasthan Trust, House of Jaykumar Mulla Jhanda Chouk Khurai, Sagar बनाम/ Vs. CIT (Exemption), Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAATD 2828F Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.01.2025 Date of Pronouncement 03.02.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: The captioned two (2) appeals, one relating to registration u/s 12AB and other relating to approval u/s 80G, are filed by assessee against two (2) separate orders bearing DIN: ITBA/EXM/F/EXM45/2024-25/ 1070246909(1) & ITBA/EXM/F/EXM45/2024-25/1070247274(1), both dated 11.11.2024 and passed by learned Commissioner of Income-Tax Dayoday Gau Seva (Jeev Baksha) Avamparyavaran Sanurakshan ITA No. 861 & 862/Ind/2024 Page 2 of 3 (Exemption), Bhopal [“CIT(E)”] by which the assessee’s applications for grant of registration u/s 12AB and approval u/s 80G(5) of Income-tax Act, 1961 [“the act”] have been rejected. 2. Ld. AR for assessee carried us to the impugned orders and submitted that the Ld. CIT(E) has given only three hearings on 25.09.2024, 10.10.2024 and 29.10.2024 within a short span of time and since the assessee could not file any reply, rejected assessee’s applications. Ld. AR submitted that the assessee is a charitable institution and its purposes/activities shall be frustrated in absence of registration u/s 12AB and approval u/s 80G. Therefore, in the interest of justice, one more opportunity should be given to assessee to make representation before CIT(E) and accordingly these matters must be restored at the file of Ld. CIT(E) for a fresh adjudication. Ld. AR asserted that the assessee is ready to make compliances before CIT(E). 3. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent these cases before CIT(E) and do not seek unnecessary adjournments. 4. Considering above submissions and also having regard to the principle of natural justice and fair play, we deem it fit to remand both of these matters to the file of CIT(E) for a fresh adjudication. The CIT(E) shall give necessary opportunity of hearing to assessee and pass appropriate order uninfluenced by his earlier orders. The assessee is also directed to ensure participation in the hearings as may be fixed by CIT(E) and do not Dayoday Gau Seva (Jeev Baksha) Avamparyavaran Sanurakshan ITA No. 861 & 862/Ind/2024 Page 3 of 3 seek unnecessary adjournments failing which the CIT(E) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 5. Resultantly, these appeals are allowed for statistical purpose. Order pronounced in open court / by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 03/02/2025 Sd/- sd/- (UDAYN DAS GUPTA) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 03/02/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "