SHREE ALKAPURI STHANAKVASI JAIN SANGH,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 199/AHD/2025

AI Insights

The case involves Shree Alkapuri Sthanakvasi Jain Sangh, the appellant, contesting an order from the CIT (Exemption), Ahmedabad, which dismissed their application for final/regular approval under clause (iii) of the first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. The dismissal was due to the non-filing of a reply to a notice dated 23/11/2024, which the assessee claimed was not intentional but due to oversight. The Tribunal found merit in the assessee's argument that they were not given a fair opportunity to respond and thus set aside the CIT (Exemption)'s order, restoring the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312829 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DA RSI SUMAN RATNAM
• Assessee Lawyers: TEJ SHAH
• Keywords: Set aside
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ीमित अ पूण\u001a गु\"ा, लेखा सद\u001b क े सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.199/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : - NA - Shree Alkapuri Sthankvasi Jain Sangh 1, Chichi Tower Bhagvan Mahavir Marg Ellora Park Vadodara – 390 023 बनाम/ v/s. The CIT (Exemption) Ahmedabad \u0013थायी लेखा सं./PAN: AABTS 2518 J (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : Shri Tej Shah, AR Revenue by : Dr. Darsi Suman Ratnam, CIT-DR सुनवाई की तारीख/Date of Hearing : 29/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 27/11/2024. 2. The assessee in this appeal is aggrieved by the order of Ld.CIT(E) in dismissing the application of the assessee for final/regular approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’]. ITA No.199/Ahd/2025 Shree Alkapuri Sthanakvasi Jain Sangh vs. The CIT(E) 2 3. At the outset, the Ld.Counsel for the assessee inviting our attention to the impugned order of the Ld.CIT(E) has submitted that the same is an ex- parte order of the Ld.CIT(E). The Ld.Counsel has submitted that the Ld.CIT(E) had issued certain notices calling for details and explanations, which were duly replied by the assessee. However, the last notice issued by the Ld.CIT(E) dated 23/11/2024 could not be replied as the e-mail sent by the Ld.CIT(E) did not come to notice of the assessee. The Ld.CIT(E), however, without providing any further opportunity, decided the appeal of the assessee for non-filing of reply/explanation to the notice dated 23/11/2024. The Ld.Counsel has submitted that non-furnishing of the reply/explanation to notice dated 23/11/2024 was not intentional, rather was due to the aforesaid facts and circumstances. The Ld.Counsel has submitted that the assessee may be given an opportunity to present its case before the Ld.CIT(E). 4. The Ld.DR, however, has relied upon the findings 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 order of the Ld.CIT(E) is set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the application of the assessee. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and furnish the requisite details/documents, thereafter to decide the application of the assessee in accordance with law. The Ld.CIT(E) will decide the application within 90 days from the receipt of this order. ITA No.199/Ahd/2025 Shree Alkapuri Sthanakvasi Jain Sangh vs. The CIT(E) 3 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 30/04/2025. Sd/- Sd/- ( Smt. Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 30/04/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की \"ितिलिप अ#ेिषत/Copy of the Order forwarded to : 1. अपीलाथ$ / The Appellant 2. \"%थ$ / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय \"ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स%ािपत \"ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with file) : 29.4.2025 2. Date on which the typed draft is placed before the Dictating Member. : 29.4.2025 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 : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 30.4.25 7. Date on which the file goes to the Bench Clerk. : 30.4.25 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 Despatch of the Order : "