NEW HORIZON EDUCATION & RESEARCH FOUNDATION,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 800/AHD/2025

AI Insights

The case involves New Horizon Education & Research Foundation, which appealed against the decision of the CIT (Exemption), Ahmedabad, rejecting their application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The CIT (Exemption) had rejected the application due to the assessee's failure to submit necessary documents and details to prove the genuineness of their activities. The Tribunal found that the assessee had now gathered the required documents, which were previously unavailable due to unavoidable circumstances, and thus decided to remand the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668653 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: PAMIL H. SHAH
• Keywords: Set aside; Opportunity of being heard
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 800/Ahd/2025 (Assessment Year: NA) New Horizon Education & Research Foundation, 3-D, Ratnamani Apartment, Sola Road, Thaltej Road, Ahmedabad, Gujarat-380054 [PAN: AAHCN 8131 F] The CIT (Exemption), Ahmedabad (Appellant) .. (Respondent) Assessee by : Shri Pamil H. Shah, AR Revenue by: Shri Alpesh Parmar, CIT-DR Date of Hearing 19.06.2025 Date of Pronouncement 23.06.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : Delay Condoned. This appeal has been preferred by the assessee against the order of the Ld. Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld. CIT(E)”], dated 27.08.2024, whereby the application for registration filed by the assessee in Form No. 10AB u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) was rejected. 2. The brief facts of the case are that the assessee had applied for registration under section 12A(1)(ac)(iii) of the Act in Form No.10AB. The Ld. CIT(E) rejected the application on the ground that the assessee had failed to submit the requisite details/documents and the genuineness of the activities of the assessee, despite issuance of notices from time to time. It was further noted by the Ld. CIT(E) that the assessee neither filed any submissions nor sought any adjournment during the proceedings. ITA No. 800/Ahd/2025 New Horizon Education & Research Foundation Vs. CIT(E) Asst. Year : NA - 2– 3. Aggrieved by the order of the Ld. CIT(E), the assessee is now in appeal before the Tribunal. 4. We have heard the rival contentions and perused the material available on record. At the outset, it is noted that the Ld. CIT(E) rejected the assessee’s application on the ground that that the assessee has neither filed any submission nor sought any adjournment in responses to the notices issued. However, during the course of hearing before us, the Ld. AR submitted that the assessee is now in possession of all relevant documents which could not be submitted earlier due to unavoidable circumstances. A copy of the said documents has been placed before the Tribunal, in the form of paper- book. The Ld. AR, therefore, requested that an opportunity be granted to submit these documents before the Ld. CIT(E) for proper consideration. 5. Having considered the rival submissions and perused the material available on record, we are of the view that the interests of justice would be met if the matter is restored to the file of the Ld. CIT(E) for fresh adjudication. We accordingly set aside the impugned order and remand the matter to the file of the Ld. CIT(E) with a direction to consider the documents/details now being made by the assessee and thereafter, to decide the application for registration u/s 12A of the Act afresh, in accordance with law, after affording due opportunity of being heard to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 23.06.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 23/06/2025 **btk ITA No. 800/Ahd/2025 New Horizon Education & Research Foundation Vs. CIT(E) Asst. Year : NA - 3– आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(E)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy उप/ / / /सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, , , , अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation …20.06.2025….. 2. Date on which the typed draft is placed before the Dictating Member ……20.06.2025….. 3. Other Member……20.06.2025…………… 4. Date on which the approved draft comes to the Sr.P.S./P.S ……20.06.2025….………. 5. Date on which the fair order is placed before the Dictating Member for pronouncement …23.06.2025…. 6. Date on which the fair order comes back to the Sr.P.S./P.S ……23.06.2025.………………. 7. Date on which the file goes to the Bench Clerk …23.06.2025…. 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…………………………………… "