SHRI GOPAL KRISHNA FOUNDATION,BHARUCH V. CIT(EXEMPTION), AHMEDABAD

ITA 102/SRT/2025

AI Insights

The case involves Shri Gopal Krishna Foundation, a trust, which appealed against the orders of the CIT (Exemption), Ahmedabad, rejecting their applications for registration under sections 80G and 12A of the Income Tax Act, 1961. The rejections were primarily due to the non-furnishing of requisite details by the trust, as they allegedly did not notice the emails sent by the CIT (E). The Tribunal found merit in the assessee's request for a fair hearing and thus set aside the CIT (E)'s orders, restoring the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396766 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: SURESH K. KABRA
• Keywords: Set aside
• Section: 12A; 80G

Judgement Text

" आयकर अपीलीय अिधकरण,सूरत Ɋायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] ŵी संजय गगŊ, Ɋाियक सद˟ एवं ŵी िबजयानȽा Ůुसेथ, लेखा सद˟ क े समƗ। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member आयकर अपील सं /ITA Nos.102/SRT/2025 & 103/SRT/2025 िनधाŊरण वषŊ /Assessment Year : -NA- Shri Gopal Krishna Foundation 7, Narmada Darshan Complex Opp. GEW Maktampur Maktampur Road Bharuch – 392 012 बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 ̾थायी लेखा सं./PAN: AALTS 9980 J (अपीलाथŎ/ Appellant) (Ů̝ यथŎ/ Respondent) Assessee by : Shri Suresh K. Kabra, CA Revenue by : Shri Mukesh Jain, CIT (DR) सुनवाई की तारीख/Date of Hearing : 01/05/2025 घोषणा की तारीख /Date of Pronouncement: 27/05/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee-trust against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘Ld.CIT(E)’]. 2. ITA No.102/SRT/2025 is against the order dated 16/12/2024 rejecting the application of the assessee for registration under clause(iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (hereinafter ITA Nos. 102 & 103/SRT/2025 Shri Gopal Krishna Foundation vs. CIT (E ) 2 referred to as “the Act”), whereas ITA No.103/SRT/2025 is against the order dated 13/11/2024 of the Ld.CIT(E) rejecting the application of the assessee for registration under sub-clause(iii) of clause (ac) of sub-section (1) of section 12A of the Act. 3. At the outset, the Ld.Counsel for the assessee has submitted that both the applications of the assessee have been rejected by the CIT(E) for non- furnishing of requisite details as were called for by the Ld.CIT(E) through notices of hearing sent on email-id of the assessee. The Ld.Counsel has submitted that the assessee-trust was not conversant with the Income-tax proceedings and the alleged email sent by the Ld.CIT(E) did not come to the notice of the assessee-trust and, therefore, the case of the assessee remained unrepresented before the Ld.CIT(E). The Ld.Counsel has further submitted that the provisional approval/registration under the relevant sections have already been granted and the present applications were for final registration. He has submitted that the assessee may be given an opportunity to present its case before the Ld.CIT(E). 4. The Ld.Departmental Representative (DR), however, relied upon the findings of the Ld.CIT(E). 5. Considering the rival submissions, 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). In view of this, the impugned orders of the Ld.CIT(E) are hereby set aside and the matter, in both the appeals, is restored to the file of Ld.CIT(E) for decision afresh. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and ITA Nos. 102 & 103/SRT/2025 Shri Gopal Krishna Foundation vs. CIT (E ) 3 thereafter to decide the same in accordance with law. It is also directed that the assessee will take due care of the emails received from the Ld.CIT(E) and will promptly appear and furnish the necessary details as and when called for by the Ld.CIT(E). 6. With the above observations, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 27/05/2025. Sd/- Sd/- (Bijayananda Pruseth) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 27/05/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS 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(E)- Ahmedabad 5. िवभागीय Ůितिनिध , अिधकरण अपीलीय आयकर , सूरत /AR,ITAT, Surat/Ahmedabad. 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad "