SHREE SEVA SAMAJ TRUST,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 353/AHD/2025

AI Insights

The case involves Shree Seva Samaj Trust appealing against the order of the CIT (Exemption), which had rejected their application for registration under section 12A of the Income Tax Act, 1961. The appeal was initially time-barred, but the assessee filed a condonation of delay application explaining the reasons for the delay, which was accepted. The main contention was that the CIT (Exemption) had rejected the application due to non-furnishing of requisite details, whereas the assessee claimed to have submitted the required details online, which might have been overlooked by the CIT (Exemption). The Tribunal decided to set aside the CIT (Exemption)'s order and restore the matter for a fresh decision, emphasizing the need for a fair opportunity for the assessee to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717372 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 14-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: TEJ SHAH
• Keywords: Set aside
• Section: 12A

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0012ायपीठ“ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0012ाियक सद एवं \u0016ीमित अ पूणा\u001b गु\"ा, लेखा सद क े सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.353/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : N.A. Shree Seva Samaj Trust Batukbhai Park Varnama Miyagam, Karjan Vadodara – 391 243 बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0015थायी लेखा सं./PAN: AATTS 1464 K (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : Shri Tej Shah, AR Revenue by : Shri Alpesh Parmar, CIT-DR सुनवाई की तारीख/Date of Hearing : 31/07/2025 घोषणा की तारीख /Date of Pronouncement: 13/08/2025 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), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(E)’] dated 26/10/2024, rejecting the application of the assessee for registration under of section 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Printed from counselvise.com ITA No.353/Ahd/2025 Shree Seva Samaj Trust vs. The CIT(E) 2 2. The appeal is time-barred by 45 days. A separate application has been filed for condonation of delay, wherein it has been pleaded that the impugned order of the CIT(E) was received by the appellant on e-mail on 18/09/2023, which was operated by the appointed Auditor, Mansi Bhatt & Associates, Chartered Accountants, Baroda for F.Y. 2022-23. However, the said auditor had not informed the appellant for these notices and, therefore, the appellant had not aware of them which were issued on 19/07/2023, 19/08/2023 & 12/09/2023, which remained unattended and the appellant was not even informed about the ex-parte impugned order dated 18/09/2023 rejecting registration u/s.12AB of the Act. The Ld.Counsel has also submitted that in the end of March-2024 that the appellant again contacted an auditor and came to know regarding the impugned order. Immediately, the appellant had appointed a new C.A., namely N.R. Parikh & Co. in April- 2024, who advised the appellant to file the present appeal. 3. The Ld. Counsel for the assessee invited our attention to the order of the CIT(E) to submit that the Ld.CIT(E) rejected the application of the assessee for final registration u/s.12A of the Act, on the ground of non-furnishing of requisite details as were called for by the Ld.CIT(E). However, the Ld. Counsel for the assessee relied upon the acknowledgement downloaded from the Income Tax Portal, showing that the assessee had furnished online the requite details, but the same perhaps escaped the attention of the Ld.CIT(E), resulting into pass the ex-parte order dated 26/10/2026. 4. The Ld. Departmental Representative, however, relied upon the findings of the Ld. CIT(E). Printed from counselvise.com ITA No.353/Ahd/2025 Shree Seva Samaj Trust vs. The CIT(E) 3 5. Considering the overall facts and circumstances of the case, we are of view that the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the Ld. CIT(E). In view of this, the impugned order of the Ld. CIT(E) is hereby set aside and the matter is restored to the file of Ld. CIT(E) for decision afresh, after giving proper and adequate opportunity to the assessee to present its case. The provisional registration already granted to the assessee, but was cancelled due to dismissal of its application for final registration vide impugned order is ordered to be restored till the fresh decision of the Ld. CIT(E) on this restored matter. 6. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 13/08/2025. Sd/- Sd/- ( Smt. Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 13 /08/2025 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 Printed from counselvise.com "