SATYANARAYAN PARK OWNERS ASSOCIATION RAJKOT,RAJKOT V. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

ITA 2124/AHD/2024

AI Insights

The case involves the Satyanarayan Park Owners Association, a Trust registered with the Office of the Charity Commissioner, which appealed against the order of the Commissioner of Income Tax (Exemption), Ahmedabad. The CIT(Exemption) had rejected the Trust's application for renewal of registration under Section 12A(1)(ac) of the Income Tax Act, 1961, citing non-compliance with notices and failure to furnish required details. The Tribunal found that the CIT(Exemption) had not adequately documented the issuance and service of notices to the assessee, leading to the decision to remand the case for further examination and proper adherence to procedural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470469 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.N. DSOUZA
• Assessee Lawyers: RAJNIKANT PRAGADA

Judgement Text

"ITA No.2124/Ahd/2024 Satyanarayan Park Owners Assn. Rajkot vs. CIT(E) Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2124/Ahd/2024 Satyanarayan Park Owners Association Rajkot, C/o. Sarda & Sarda (CA), Sakar 1st Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot. Gujarat – 360 001. [PAN – AADTS 9269 G] Vs. The Commissioner of Income Tax (Exemption), Ahmedabad. (Appellant) (Respondent) Assessee by Shri Rajnikant Pragada, CA Revenue by Shri R.N. Dsouza, CIT-DR Date of Hearing 03.03.2025 Date of Pronouncement 04.03.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the Assessee against order dated 22.10.2024 passed by the CIT(Exemption), Ahmedabad. 2. The assessee has raised the following grounds of appeal :- “1. The order u/s.12AB(1)((b)(ii) of the Act is bad in law 2. The learned CIT(Exemption) has erred in law as well as on facts in rejecting the application for registration u/s.12A(1)(ac) of the Act and cancelling existing provisional registration.” 3. The appellant/assessee is a Trust registered with the Office of the Charity Commissioner and was previously registered under Section 12A(1)(ac) of the Income Tax Act, 1961. In accordance with the provisions of Section 12AB of the Act, the appellant/assessee applied for renewal of registration under Section 12A(1)(ac) of the ITA No.2124/Ahd/2024 Satyanarayan Park Owners Assn. Rajkot vs. CIT(E) Page 2 of 3 Act vide online application in Form 10AB and the same was rejected by the CIT(Exemption), Ahmedabad vide order dated 22.10.2024 on the ground that the assessee has not complied the notices and has not furnished the details. 4. At the time of hearing, the Ld. AR submitted that the CIT(Exemption) has not given opportunity to present the relevant documents within the stipulated time and hence the matter may be remanded back for proper adjudication of the issues, after verifying the documents by the CIT(Exemption). 5. The Ld. DR relied upon the order of the CIT(Exemaption). 6. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the CIT(Exemption) has not mentioned as to when the notices were issued and has also not given the details in order dated 22.10.2024 as to whether the services of the notices were done to the assessee or not. Thus, the matter is remanded back to the file of the CIT(Exemption) for proper verification of the details filed by the assessee and adjudicate the same as per Income Tax Act. The assessee be given opportunity of hearing by following the principles of natural justice. 7. In the result, appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open Court on this 4th March, 2025. Sd/- Sd/- (DR. BRR KUMAR) (SUCHITRA KAMBLE) Vice President Judicial Member Ahmedabad, the 4th March, 2025 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File ITA No.2124/Ahd/2024 Satyanarayan Park Owners Assn. Rajkot vs. CIT(E) Page 3 of 3 By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad "