LIFE LINE UNITED FOUNDATION,SURAT V. CIT(EXEMPTION), AHMEDABAD

ITA 51/SRT/2025

AI Insights

The case involves the Life Line United Foundation appealing against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which rejected their applications for final/regular registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act, 1961. The appeals were filed due to the ex-parte nature of the initial decisions, which the assessee contested were made without sufficient opportunity to present necessary documents, particularly due to the illness of their representative at a critical time. The Tribunal found merit in the assessee's request for a re-hearing, emphasizing the need for a fair opportunity to be heard in administrative proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313013 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• 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: MUKESH JAIN
• Assessee Lawyers: P. M. JAGASHETH
• Keywords: Set aside
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, Ɋायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through hybrid mode] ŵी संजय गगŊ, Ɋाियक सद˟ एवं ŵी िबजयानȽा Ůुसेथ, लेखा सद˟ क े समƗ। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member आयकर अपील सं /ITA No.51/SRT/2025 & 50/SRT/2025 िनधाŊरण वषŊ /Assessment Year : - NA- Life Line United Foundation B 30-31, Shop D1 to D4th Floor N.B. Point Surat – 395 003 बनाम/ v/s. The Commissioner of Income Tax (Exemption) Ahmedabad – 380 015 ̾थायी लेखा सं./PAN: AAFCL 2374 N (अपीलाथŎ/ Appellant) (Ů̝ यथŎ/ Respondent) Assessee by : Shri P.M. Jagasheth, CA Revenue by : Shri Mukesh Jain, CIT(DR) सुनवाई की तारीख/Date of Hearing : 28/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 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.51/SRT/2025 is against the order of the Ld.CIT(E) dated 22/11/2024 rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter ITA Nos.51 & 50/SRT/2025 Life Line Foundation vs. CIT (E) Asst. Year : - NA- 2 referred to as “the Act”), whereas the ITA No.50/SRT/2025 is against the order of the Ld.CIT(E) dated 25/11/2042 rejecting the application of the assessee for final/regular registration under clause (iii) of first proviso to sub- section (5) of Section 80G of the Act. 3. At the outset, the Ld.Counsel for the assessee inviting our attention to the impugned orders of the CIT(E) has submitted that both the orders of the Ld.CIT(E) have been passed ex-parte of the assessee. The Ld.Counsel has submitted that certain details were called for by the Ld.CIT(E) vide notice dated 25/07/2024 which were duly furnished. However, the Ld.CIT(E) called for further details/documents vide notice dated 10/04/2024, however, at that time, the Ld.Counsel/Authorized Representative (AR) of the assessee was suffering from Dengue and, hence, could not furnish the details in time. The Ld.CIT(E) without giving any further opportunity, dismissed the application of the assessee for want of the relevant details. The Ld.Counsel has submitted that the non-furnishing of the requisite details before the Ld.CIT(E) on the date fixed was not intentional but due to the aforesaid circumstances which were beyond the control of the assessee. He, therefore, has submitted that the assessee may be given an opportunity to present its case before the Ld.CIT(E) and furnish the required details. 4. The Ld.Departmental Representative for the revenue (DR) however, has relied upon the impugned orders of the Ld.CIT(E). 5. We have considered the rival submissions and gone through the record. 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). Accordingly, the impugned orders of the Ld.CIT(E) are set aside and the matter is restored ITA Nos.51 & 50/SRT/2025 Life Line Foundation vs. CIT (E) Asst. Year : - NA- 3 to the file of the Ld.CIT(E) for decision afresh on the 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(s) and furnish the requisite details/documents, thereafter to decide the applications of the assessee in accordance with law. The Ld.CIT(E) will decide the applications within 90 days from the receipt of this order. 5. In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 30 /04/2025. Sd/- Sd/- (Bijayananda Pruseth) Accountant Member ( Sanjay Garg ) Judicial Member िदनांक/Dated 30/04/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS 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 , अिधकरण अपीलीय आयकर , सूरत /DR,ITAT, Ahmedabad. 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat / Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 29.4.2025 2. Date on which the typed draft is placed before the Dictating Member. : 20.4.2025 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 : "