MASANI MELDI SADHANA FOUNDATION,GUJARAT V. CIT (EXEMPTION), AHMEDABAD

ITA 631/AHD/2024

AI Insights

The case involves Masani Meldi Sadhana Foundation appealing against an ex-parte order by the Commissioner of Income Tax (Exemption), Ahmedabad, which refused to grant registration under section 12AB of the Income Tax Act. The foundation argued that the ex-parte order violated the principles of natural justice and sought an opportunity to present its case. The Departmental Representative did not object to the matter being remitted back for a de-novo hearing. Consequently, the tribunal decided to remand the case back to the CIT(E) for a fresh examination.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473822 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 22-10-2024
• Assessment Year: misc
• Appeal Filed On: 05-04-2024
• Laws Referred To: Section 12AB of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PROTHVIRA J M EENA
• Assessee Lawyers: KRISH DESAI
• Keywords: Set aside; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.631/Ahd/2024 (Assessment Year: N.A.) Masani Meldi Sadhana Foundation, 660, 2 Fulmali Vago, Santram Bhagol, Vill & Post Padra, Vadodara Gujarat-391440 Vs. Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.AANCM0431H] (Appellant) .. (Respondent) Appellant by : Shri Krish Desai, A.R. Respondent by: Shri Prothviraj Meena, CIT-DR Date of Hearing 22.10.2024 Date of Pronouncement 22.10.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld. CIT(E)”), Ahmedabad vide order dated 26.02.2024. 2. The Assessee has taken the following grounds of appeal:- “Ground No. I – Principle of natural Justice - Ex-parte order: 1. On the facts and in the circumstance of the case and in law, the CIT(E) erred in passing the ex-parte order in gross violation of principles of natural justice, without considering the fact that when the application is made- this indicates that the Appellant is interested in obtaining registration, and, the application is not made only for the sake of making the same, 2. The Appellant prays that the order passed by the CIT (E) be treated as passed in gross violation of principles of natural justice and as such the same be treated as illegal, bad in taw, null and void. Without prejudice to above: 3. In alternative to above, the order of the CIT(E) be set aside to his Hie and the Appellant be granted opportunity to represent its case before the CIT(E). ITA No. 631/Ahd/2024 Masani Meldi Sadhana Foundation vs. CIT(E) Asst.Year –N.A. - 2– Without prejudice to above: Ground No. II: Rejection of Registration: 1. On the facts and in the circumstances of the case and in law, the CIT(E) erred in refusing to grant registration under section 12AB of the Act. 2. The Appellant prays that the order of rejection be deleted and the Appellant be granted registration under section 12AB of the Act. Ground No. III: General The Appellant craves leave to add to, alter and/ or amend all or any of the foregoing grounds of appeal.” 3. At the outset, we find that the order passed by Ld. CIT(E) is an ex-parte order. The Ld. Counsel for the assessee submitted that given an opportunity, due compliance would be made before the Ld. CIT(E), as the required documents could not be filed by the assessee. 4. The Ld. D.R. has no objection, if the matter is remitted back to the file of Ld. CIT(E) by way of de-novo appellate proceedings. 5. In this view of the mater, the case of the assessee is remanded back to the file of the Ld. CIT(E) to examine the entire issue de-novo, after providing reasonable opportunity of hearing to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. This Order is pronounced in the Open Court on 22/10/2024 Sd/- Sd/- (DR. BRR KUMAR) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/10/2024 TANMAY, Sr. PS TRUE COPY ITA No. 631/Ahd/2024 Masani Meldi Sadhana Foundation vs. CIT(E) Asst.Year –N.A. - 3– 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(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 22.10.2024 2. Date on which the typed draft is placed before the Dictating Member 22.10.2024 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S .10.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement .10.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 22.10.2024 7. Date on which the file goes to the Bench Clerk 22.10.2024 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 Dispatch of the Order…………………………………… "