Radha Govind Charitable Trust, Ahmedabad V. The CIT(Exemption), Ahmedabad

ITA 752/AHD/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 1237 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-01-2024
• Assessment Year: misc
• Appeal Filed On: 28-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DA RSI SUMAN RATNAM
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 752 & 753/Ahd/2023 ( नधा रण वष / Assessment Year : N A) R a dh a Go vi nd C h ar i t a bl e T r us t Pl ot N o . 3 , Sa nk a l p H o u s e , N r. R a j pa th C lu b , B o da kd e v, A h me d a b ad , G uj ar a t - 38 0 0 54 बनाम/ Vs . Co mm is s i on e r of I nco me T a x ( E xe mp t io n) , A h m e da b ad थायी लेखा सं./जीआइआर सं./P A N/ G I R N o. : A A E T R 2 4 0 8 R (Appellant) . . (Respondent) Assessee by : Shri Parimalsinh B Parmar, A.R. Revenue by : Shri Darsi Suman Ratnam, CIT. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 25/01/2024 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 25/01/2024 (Signed by the JM on 20/03/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e instant two appeals have been filed at th e instance of the asses see ar e directed against the orders dated 08. 08. 2023 & 01. 08.2 023 passed by Commi s sion er of In co me Tax (Exe mption) (CIT(E)), Ah medabad, whereby and whereund er the ap plicatio ns fo r approval under Section 80G(5)(ii) of the Inco me Tax Act, 1961, (hereinafter referred to as ‘th e Act’) an d the ap plication fo r registration under Section 12A(1)(ac)(ii) o f the Act respectively were rejected. ITA Nos. 752 & 753/Ahd/2023 [Radha Govind Charitable Trust vs. CIT(E)] - 2 - 2. Sin ce b oth the matters are related to the same as ses see, these are h eard analo gously and are being dispo sed of by a common ord er for th e sake of conv enience. Facts of ITA No.752/Ahd/2023 3. We h ave h eard the rival sub mi ssio ns made by the respective parties and we h ave also peru sed t he relevant materi als available on reco rd. 4. Th e brief fa cts le ading to this cas e is this that th e app ellant filed an app lication for app rov al under clause (ii) of fir st prov iso to sub-section (5) of Sectio n 8 0G of th e Act in F orm No. 10AB electro nically and th e same w as fi led in ITBA on 31/03/2 023, which was fou nd to b e not maintainable and clarificatio n was sou ght for fro m t he asses see by issuing letter dated 0 4. 07. 2023 whereupon the assesse e sou ght for adjournment as conten ded by th e Ld. AR. Ho wever, such application for adjournment wa s not considered. Th e appellant h as already been granted provisional approv al on 24 .09. 2021 und er Clause (iv) o f First Prov iso o f Section 8 0G of the Act for 3 y ears; accordingly the appellant was required to file the app lication under Section 80 G(5)(iii) in lieu o f Section 80G(5 )(ii) of the Act as o f th e view of t he Reven ue. Fin ally, the application filed by the asses see dated 31 .03. 202 3 was fo und to be no t maintain able and rejected by th e CIT(E) ex parte. Hen ce, th e instant appeal before u s. ITA Nos. 752 & 753/Ahd/2023 [Radha Govind Charitable Trust vs. CIT(E)] - 3 - 5. Th e Ld. DR, however, relied upo n the order passed by the Ld . CIT(E). Under these facts and circu mstances o f th e matter, th e Ld. AR prays fo r anoth er opportunity to represent his case before the Ld. CIT(E) for gran t o f registration u nder Section 80G(5)(ii) of th e Act. Facts of ITA No.753/Ahd/2023 6. Th is matter relates to grant of registration u nder Section 12A(1)(ac)(ii) of the Act, The ap plication whereo f wa s electro nically filed in For m No. 10AB o n 31 . 03. 2023 which wa s fo und to be prima facie n ot maintainable and clarification was sou ght for b y the Rev enue fro m the appellant. The Ld. AR contended before us th at an adjou rn men t wa s sough t fo r. However, th e same wa s n ot entertained. Th e ap plication was rejected ex parte with the view that the asses see is re quired to file such ap plication under Section 1 2A(1)(ac)(iii) of th e Act in lieu o f 12A(1)(ac)(ii) as p rov ision al registratio n under Sub -clause (vi) o f Clause (ac) o f S ub-section 1 of Sectio n 12A of th e Act wa s granted . The Ld. DR, on the oth er hand, relied upon the o rd ers passed by the authorities below. 7. Hav ing heard th e Ld. Cou nsel ap pearin g for the ap p ellant and h aving regard to the facts and circu mstances o f b oth cases, we are o f the opin ion that th e assessee is required to be given a fu rther op portunity of b eing heard b y th e Ld. CIT(E) in order to prevent the miscarriage of justice as th e orders impu gned are ad mittedly ex parte o rd er witho ut con siderin g the adjournment ITA Nos. 752 & 753/Ahd/2023 [Radha Govind Charitable Trust vs. CIT(E)] - 4 - applications which fact wa s no t controverted by the Ld. DR. We, th us, set a sid e th e issue in both the matters before us to the Ld. CIT(E) to consider the sa me a fresh upon granting oppo rtunity o f being h eard to the assessee and up on co nsiderin g the eviden ces on record or any other evidence which the ass es see may c hoose to file at th e ti me o f hea ring of th e matters. Th e Ld. CIT(E) is directed to pass o rd ers strictly in accordance with law. 8. In th e result, both appeals p re fer red by th e as sessee are allowed for statistical purposes. 9. In the comb ined resu lt, both the ap peals p referred by the asses see are allow ed for statistical purpo ses. 10. Bo th th e orders were pron ounced in the Open Court on 25. 01.2 024 at Ahmedabad on the conclusion of the hearing in the presence o f b oth the parties an d red uced to writing an d signed on 12. 03.2 024 by ld. Accou ntant Member at Allahabad (U.P. ) and on 20. 03.2 024 by ld. Ju dicial Member at Ah emd abad(Gujarat) Sd/- Sd/- (RAMIT KOCHAR) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/03/2024 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. 3. संबं$धत आयकर आय ु &त / Concerned CIT 4. आयकर आय ु &त(अपील) / The CIT(A)- ITA Nos. 752 & 753/Ahd/2023 [Radha Govind Charitable Trust vs. CIT(E)] - 5 - 5. )वभागीय !,त,न$ध, आयकर अपील य अ$धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड2 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad