THE MANPURA SARVAJANIK ED,VADGAM BANASKANTHA V. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 213/AHD/2025

AI Insights

The case involves two separate appeals by The Manpura Sarvajanik Ed and Mangalam Education Trust against the orders of the CIT (Exemption), Ahmedabad, which had rejected their applications for final/regular registration under sections 12A(1)(ac)(iii) and 80G(5) of the Income Tax Act, 1961, respectively. The appeals were consolidated due to the similarity of facts. The assessees contended that they were not able to respond to the notices issued by the CIT (E) as they did not receive them, leading to the ex-parte nature of the orders. The Tribunal, considering the submissions and the principles of natural justice, decided to set aside the CIT (E)'s orders and remand the matter for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312831 (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
• Keywords: Set aside
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0012ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0012ाियक 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 1.आयकर अपील सं /ITA No.213/Ahd/2025 2.आयकर अपील सं /ITA No.186/Ahd/2025 िनधा \u0012रण वष\u0012 /Assessment Year : -NA- 1. The Manpura Sarvajanik Ed At Manpura, Tal: Vadgam Dist.Banaskantha Banaskantha – 385 210 PAN: AAATT 7278 D 2. Mangalam Education Trust At and PO Varetha Tal: Kheralu Dist.Varetha Ahmedabad – 384 325 PAN: AABTM 0781 D बनाम/ v/s. 1-2. The CIT (Exemption) Ahmedabad – 380 015 (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessees by : Shri Vivek Chavda, 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 captioned appeals have been preferred by the different Assessee against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)”]. ITA Nos.213/Ahd/2025 & 186/Ahd/2025 The Manpura Sarvajanik Ed and Mangalam Education Trust vs. CIT(E) 2 2. ITA No.213/Ahd/2025 is against the order of the Ld.CIT(E) dated 13/11/2024 rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas, the ITA No.186/Ahd/2025 is against the order of the Ld.CIT(E) dated 21/11/2042 rejecting the application of the assessee for final/regular registration under clause (iii) of first proviso to sub- section (5) of Section 80G of the Act. Since the facts are identical, hence both the appeals are taken together for disposal by this common order. 3. At the outset, the Ld.Counsel for the assessee(s) inviting our attention to the impugned orders of the CIT(E) has submitted that both the orders of the Ld.CIT(E) have been passed ex-parte of the assessee. The Ld.Counsel has submitted that though the Ld.CIT(E) had issued notices through e-mail, however, the same did not come to the notice of the assessee(s) and, therefore, the assessee(s) could not furnish the requisite details/explanations as called for by the Ld.CIT(E). He has further submitted that non-furnishing of the requisite/details before the Ld.CIT(E) was not intentional. He has also submitted that assessees have fair cases on merits and that the assessees may be given an opportunity to present their cases before the Ld.CIT(E). 4. The Ld.Departmental Representative for the revenue (DR) however, has relied upon the impugned orders 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 assessees, herein, are given an opportunity to present their cases before the Ld.CIT(E). Accordingly, the impugned orders of the Ld.CIT(E) are set aside and the matter in both the appeals is restored to the file of the Ld.CIT(E) for decision ITA Nos.213/Ahd/2025 & 186/Ahd/2025 The Manpura Sarvajanik Ed and Mangalam Education Trust vs. CIT(E) 3 afresh on the respective applications of the assessees. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessees to present their cases and furnish the requisite details/documents, thereafter to decide the applications of the assessees in accordance with law. The Ld.CIT(E) will decide the applications within 90 days from the receipt of this order. 5. In the result, the appeals of the assessees are 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\u0012 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 : "