SRI VIJAYAWADA GOSAMRAKSHANA TRUST,VIJAYAWADA V. CIT (EXEMPTION), HYDERABAD

ITA 129/HYD/2025

AI Insights

The case involves the Sri Vijayawada Gosamrakshana Trust, which appealed against the order of the Commissioner of Income Tax (Exemptions), Hyderabad, rejecting their application for registration under section 80G of the Income Tax Act, 1961. The rejection was due to the Trust's non-compliance with a final notice requiring submission of certain documents and information. The Tribunal noted the absence of representation for the Trust but proceeded to adjudicate based on the submissions of the Department Representative, who did not object to remanding the matter for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397997 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री रधिश सूद, न्‍ याधयक सदस्‍ य एिं श्री मिुसूदन सािधिया, लेखा सदस्‍ य क े समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.129/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2024-25) Sri Vijayawada Gosamrakshana Trust, Vijayawada. PAN:ABGTS4256F Vs. Commissioner of Income Tax (Exemptions), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: None. रधजस् व द्वधरध/Revenue by:: Shri B. Balakrishna, CIT-DR सुिवधई की तधरीख/Date of hearing: 02/06/2025 घोर्णध की तधरीख/Pronouncement: 02/06/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by Sri Vijayawada Gosamrakshana Trust (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad (“Ld. CIT(E)”), dated 20.11.2024 for the A.Y. 2024-25. 2. The assessee has raised the following grounds of appeal : ITA No.129/Hyd/2025 2 ITA No.129/Hyd/2025 3 3. The brief facts of the case are that, the assessee is a Trust, has filed application in Form no.10AB seeking registration u/s.80G of the Income Tax Act, 1961 (“the Act”). The Ld. CIT(E) issued notices on 10.06.2024 and 20.08.2024 calling for certain documents and information from the assessee. However, partial compliances were made by the assessee. Consequently, the Ld. CIT(E) issued notice on 03.10.2024 giving final opportunity to the assessee to submit the documents and information. However, the assessee could not comply with the final notice dated 03.10.2024. Accordingly, the Ld. CIT(E) rejected the application of the assessee for registration u/s.80G of the Act on 20.11.2024 due to non-compliance of the assessee to the final notice. 4. Aggrieved with the order of Ld. CIT(E), the assessee has filed the present appeal before the Tribunal. None appeared on behalf of the assessee. Therefore, we proceed to adjudicate the issue in the absence of assessee after considering the submission of the Learned Department Representative (“Ld. DR”). The Ld. DR placed heavy reliance on the order of Ld. CIT(E) and submitted that, the assessee could not comply to the final notice issued by the Ld. CIT(E). However, he did not object to the remanding of the matter to the Ld. CIT(E) for fresh adjudication. ITA No.129/Hyd/2025 4 5. We have heard the Ld. DR and also gone through the record in the light of submissions made. It could not be seen from the order of Ld. CIT(E) that, the assessee failed to substantiate the case by submitting the documents / evidences called by the Ld. CIT(E), which resulted in passing the order without consideration thereof. Hence, the case of the assessee could not be decided on merits before the Ld. CIT(E). It is a fact that, the assessee does not stand to gain by not prosecuting his case on merits. Therefore, in the interest of justice, we are of the considered opinion that the case must be decided on merits. Accordingly, we set aside the impugned order and restore the issue to the file of Ld. CIT(E) for passing a fresh order on merits after affording an opportunity of hearing to the assessee. The grounds of appeal are answered accordingly. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 2nd June, 2025. Sd/- Sd/- (RAVISH SOOD) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad. Dated: 02.06.2025. * Reddy gp ITA No.129/Hyd/2025 5 Copy of the Order forwarded to : 1. Sri Vijayawada Gosamrakshana Trust, 11-32-2, Challamrajavari Street, Wnchipet S.O., Vijayawada-520 001 2. CIT (Exemptions), Hyderabad. 3. Pr.CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, "