Shree Patanwada Bhavsar Samaj Bahucharaji Dahrmashala Trust, Patan V. The CIT- Exemption, Ahmedabad

ITA 394/AHD/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4134 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 30-01-2024
• Assessment Year: misc
• Appeal Filed On: 18-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 394/Ahd/20 23 Sh r ee P at anw ad a B h av sa r Sa ma j B a hu c h ar aj i D h ar ma s h al a T r us t Ma ng a l B h uv an , Ch an a s ma Sta ti on R oa d, B h a v s a r ET A , C han as ma , Pa tan , G uj ar a t - 38 4 2 20 बनाम/ Vs . CI T ( E x em pt io n) A h m e da b ad थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A G T S3 0 3 3 F (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Jimi Patel, A.R. यथ क ओर से/Respondent by : Shri Kamlesh Makwana, CIT DR D a t e o f H e a r i ng 31/01/2024 D a t e o f P r o n o u nc e me n t 31/01/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e i nst ant app eal fi l ed at t h e inst an ce of t he assessee i s di r ect ed agai nst the or der dated 17. 03. 2023 passed b y t he CI T( E) Ah med abad, under Sect i on 80G( 5) of t he Act. 2. Th e or der passed b y t he Ld. CI T(A) i s an ex parte one as t he case o f t h e assessee, co mpl i ance co uld not b e done as per t h e no tice serv ed upon t he assessee sin ce th e not i ce was uplo aded i n t he por tal and not send to t he assess ee t o t he e mai l pr ovi ded to t h e depar t ment . ITA No. 394/Ahd/2023 [Shree Patanwada Bhavsar Samaj Bahucharaji Dharmashala Trust vs. CIT(E)] - 2 - Th e scr eenshot of t hese t wo no tices send t o t he assessee was ref er r ed b y t he Ld . AR appear i ng in t he p aper bo ok at Pag e No . 42 dat ed 12 . 12.2022 and Page No. 49 dat ed 06. 01.2 023. Ho wever, fi n all y, t he or der of passed b y t he Ld. CIT( E) rej ect ing t he app roval under Secti on 8 0G o f t he Act was se nt to th e assessee t o it s emai l . On t he o ther hand, the Ld. DR r eli ed upon th e or der passed b y t he aut hor iti es b el ow but f ail ed to j ust i fy as t o wh y not i ce i ssu ed b y t he Ld . CI T( E) were not sent t o t h e assessee’ s e mai l . As ad mi t t ed l y t he or der i s an ex par te o ne r eject i ng t he approv al under Sect i on 80 G of th e Act , we, i n or der t o pr ev ent t he mi scarr i age of j usti ce, fi nd it fit and pr oper t o r esto re t he i ssue t o the f il e of the Ld. CI T(E) f or adj udi cat ion of t he sa me de nov o. We al so make i t cl ear t hat all point s r el at ing to t he i ssue ar e kep t open for t h e Ld . CIT( E) to deci de upon gr ant in g an opport uni t y o f being hear d to t he assessee and upon co nsideri ng t he evi d ence on r ecor d or an y o t her evid ence whi ch t he assessee ma y choose t o f ile at t he t i me of hear i ng of the mat t er . The Ld . CI T( E) i s d irect ed to pass or der st r i ct l y i n accor dance wi t h l aw. 3. In t he r esul t, t he appeal pr ef er r ed by t he a ssess ee i s al l owed fo r st at i sti cal purpo ses. This Order pronounced on 31/01/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/01/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. ITA No. 394/Ahd/2023 [Shree Patanwada Bhavsar Samaj Bahucharaji Dharmashala Trust vs. CIT(E)] - 3 - 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabad