INSTITUTE OF DRIVING & TRAFFIC RESEARCH GUJARAT,AHMEDABAD, GUJARAT V. THE COMMISSIONER OF INCOME TAX (EXEMPTION) , AHMEDABAD, GUJARAT

ITA 175/AHD/2025

AI Insights

The case involves the Institute of Driving & Traffic Research Gujarat, which appealed against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad. The appeals were against the rejection of the assessee's applications for final/regular registration under section 12A(1)(ac)(iii) and for final/regular approval under section 80G of the Income Tax Act, 1961. The Tribunal noted that the orders were passed ex-parte as the notices of hearing were allegedly sent via email, which did not reach the assessee, leading to a lack of opportunity for the assessee to present its case. The Tribunal found merit in the assessee's request for a fair hearing and thus set aside the CIT(E)'s orders and restored the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717124 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. P. RASTOGI
• Assessee Lawyers: AMRIN PATHAN
• Keywords: Set aside
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA Nos. 174/Ahd/2025 & 175/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : - N.A. Institute of Driving & Traffic Resarch Gujarat 211, Iskon Mall Shivranjani Cross Road Satellite Road Jodhpur Char Rasta Ahmedabad – 380 015 बनाम/ v/s. The Commissioner of Income Tax (Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AACAI 0135 P (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Ms. Amrin Pathan, AR Revenue by : Shri R.P. Rastogi, CIT-DR सुनवाई की तारीख/Date of Hearing : 18/08/2025 घोषणा की तारीख /Date of Pronouncement: 19/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the Assessee against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)”]. 2. ITA No.174/Ahd/2025 is against the order of the Ld.CIT(E) dated 13/11/2024 rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas, the ITA No.175/Ahd/2025 is against the Printed from counselvise.com ITA Nos.174&175/Ahd/2025 Institute of Driving & Traffic Research Gujarat vs. CIT(E) 2 order of the Ld.CIT(E) dated 15/11/2024 rejecting the application of the assessee for final/regular approval under clause (iii) of first proviso to sub- section (5) of Section 80G of the Act. Since the facts are identical, hence both the appeals are taken together for disposal by this common order. 3. At the outset, the Ld.Counsel for the assessee has invited our attention to the impugned orders of the Ld.CIT(E) to submit that the same are ex-parte orders of the Ld.CIT(E) and further submitted that the Ld.CIT(E) had given only two opportunities of hearing and notices were allegedly sent on email. The Ld.Counsel has further submitted that the assessee-organization is a Government Organisation and there was no intention for non-compliances of notices of hearing issued by the Ld.CIT(E). That the alleged notices of hearing issued by the Ld.CIT(E) via email did not come to the notice of the assessee- trust resulting into passing of the ex-parte orders of the Ld. CIT(E). The Ld.Counsel has submitted that the assessee has fair case on merits and that it may be granted an opportunity to present its case before the Ld.CIT(E). 4. The Ld.Departmental Representative for the revenue (DR) however, has relied upon the impugned orders of the Ld.CIT(E). 5. Considering the rival submissions, we are of the view that the interests of justice will be well served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned orders of the Ld.CIT(E) are set aside and the matter in both the appeals is restored to the file of the Ld.CIT(E) for decision afresh on the respective applications of the assessee. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and furnish the requisite details/documents, thereafter to decide the applications of the assessee in Printed from counselvise.com ITA Nos.174&175/Ahd/2025 Institute of Driving & Traffic Research Gujarat vs. CIT(E) 3 accordance with law. The Ld.CIT(E) will decide the applications within 90 days from the receipt of this order. 6. In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 19/08/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 19/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 18.8.2025 2. Date on which the typed draft is placed before the Dictating Member. : 18.8.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 19.8.25 7. Date on which the file goes to the Bench Clerk. : 19.8.25 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 Despatch of the Order : Printed from counselvise.com "