SHRAVAN SEVA FOUNDATION,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 634/AHD/2025

AI Insights

The case involves the Shravan Seva Foundation, a trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, who had rejected their application for registration under section 12A of the Income Tax Act, 1961. The initial rejection was based solely on the grounds that a previous application had been rejected, without considering the merits of the current application. The Tribunal found this approach to be unjust and remanded the case for a fresh evaluation, emphasizing the need for a fair hearing and consideration of the new application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705790 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: ADJOURNMENT APPLICATION FILED
• Keywords: 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 ITA No. 634/Ahd/2025 (Assessment Year: Nil) Shravan Seva Foundation, 18 Kishan Complex, Opp. Yash Complex, Subhanpura, Vadodara-390023. [PAN :ABGCS8130 B] Vs. The Commissioner of Income Tax (Exemption), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Adjournment Application filed Respondent by: Shri Alpesh Parmar, CIT. DR Date of Hearing 26.06.2025 Date of Pronouncement 03.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 16.12.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year NA. 2. The assessee has raised the following grounds of appeals: 1. The learned Commissioner of Income Tax (Exemptions), Ahmedabad (\"the CIT\") erred in fact and in law in rejecting the application made u/s/ 12A(1)(ac)(iii) of the Income Tax Act, 1961. ITA No. 634/Ahd/2025 Shravan Sera Foundation Vs. CIT Asst. Year : NA - 2– 2. The leamed CIT erred in fact and in law in rejecting the application u/s 12A of the Act merely on the ground that earlier application was rejected without going into the merits of the case which is had in law. 3. The learned CIT erred in fact and in law in passing the order rejecting the application for registration w/s. 12A of the Act without giving a show cause notice for rejection to the Appellant. 4. The learned CIT erred in fact and in law in passing the order rejecting the application for registration u/s. 12A of the Act without giving a opportunity of being heard. 5. The Appellant reserves the right to add, alter, amend, modify, delete all or any of the grounds of appeal either partially or completely. 3. The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. However, Ld. CIT(E) rejected the application u/s.12A(1)(ac)(ii) of the Act, as non- maintainable. 4. Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal. 5. At the outset, we find that the Ld.CIT(E) has rejected the application u/s.12A of the Act merely on the ground that earlier application was rejected therefore the current application is not maintainable. Ld.CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanation and submission before the Ld.CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions filed by the assessee. ITA No. 634/Ahd/2025 Shravan Sera Foundation Vs. CIT Asst. Year : NA - 3– 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 03.07.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 03.07.2025 MV 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, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "