VECHAAR TRUST,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 148/AHD/2025

AI Insights

The case involves the Vechaar Trust, which appealed against the decision of the CIT(Exemption), Ahmedabad, rejecting their application for registration under section 80G of the Income Tax Act. The trust argued that the rejection was based on their failure to respond to notices, which they claimed were not properly served to their registered email. The CIT(Exemption) had rejected the application without considering the evidence provided by the trust. The tribunal decided to remand the case back to the CIT(Exemption) for a thorough re-evaluation of the application, including all submitted evidence, and to ensure a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126842 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATHVI RAJ MEENA
• Assessee Lawyers: MEHUL THAKKAR
• Keywords: Principle of natural justice; Charitable institution
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Vechaar Trust, Opp Vasana Tola Naka, Vasana, Ahmedabad PAN: AAATV1054D (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee by: Shri Mehul Thakkar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 22-04-2025 आदेश/ORDER PER: DR. B.R.R. KUMAR, VICE PRESIDENT: This is an appeal filed against the order dated 21-11-2024 passed by CIT(Exemption), Ahmedabad for assessment year N.A. 2. The grounds of appeal are as under:- “1 The Ld. CIT-Exemption, Ahmedabad has erred in law in rejecting the application seeking registration of the trust u/s 80G(5) of the Income Tax Act on the ground that appellant failed to respond the various notices. However, the fact is that the appellant was unaware of the services of the said notices for the reason that said notices were served on [e-mail] as against the registered email id of the appellant [e-mail]. 2. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal.” ITA No. 148/Ahd/2025 Assessment Year N.A. I.T.A No. 148/Ahd/2025 Vechaar Trust, A.Y. N.A. 2 3. The facts of the case are that the applicant is a Public Charitable Trust and the activities of the trust are charitable within the meaning of section 2(15) of the I.T. Act. The applicant trust filed the application in Form 10AB on 26.06.2024 for permanent approval u/s. 80G of the Income Tax Act, 1961. Notices were issued from time to time requesting to furnish details/documents. The CIT(E) rejected the application of the applicant vide order dated 21-11-2024. Aggrieved by the order of the CIT(E), the applicant trust filed appeal before the Tribunal. 4. At the outset, the Ld. A.R. submitted that the CIT(E) has rejected the application for permanent approval u/s. 80G of the Act of the assessee without considering the evidence which has already been filed along original Form 10AB application on 26.06.2024. Therefore, Ld. A.R. submitted that the matter may be remanded to then CIT(E) for proper adjudication. The CIT-D.R. relied upon the order of the CIT(E). 5. We have heard both the parties and perused all the relevant record. It is pertinent to note that the CIT(E) has not at all considered the evidence filed by the applicant trust. Hence, it will be appropriate to remand the matter to the file of the CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the evidences filed by the applicant trust. The applicant trust be given opportunity of hearing by following principles of natural justice. 6. In the result, the appeal of the applicant trust is allowed for statistical purposes. Order pronounced in the open court on 22-04-2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 22/04/2025 I.T.A No. 148/Ahd/2025 Vechaar Trust, A.Y. N.A. 3 आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद "