WE CARE FOUNDATION,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1687/AHD/2025

AI Insights

The case involves We Care Foundation appealing against the order of the CIT(Exemption), Ahmedabad, which rejected their application for exemption under section 12A of the Income Tax Act, 1961, and cancelled their provisional registration. The appeal was initially filed belatedly by 154 days, attributed to miscommunication through an incorrect email used by the trust's consultant. The tribunal found that the applicant/appellant did not respond to the notices issued by the CIT(Exemption) and had not filed the necessary details. Consequently, the tribunal decided to remand the case back to the CIT(Exemption) for a fresh decision, emphasizing the need for a fair hearing and adherence to natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778740 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 01-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: PRITESH L SHAH
• Keywords: Principle of natural justice
• Section: 12A

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member We Care Foundation, Haridarshan Bunglows Nr. Central Vidhyalay, New Naroda, Ahmedabad PAN: AAATW6788K (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee by: Shri Pritesh L Shah, A.R. Revenue by: Shri Rignesh Das, CIT-D.R. Date of hearing : 15-10-2025 Date of pronouncement : 17-10-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 22-01- 2025 passed by CIT(Exemption), Ahmedabad. 2. The grounds of appeal are as under:- “1. The learned CIT (Exemption), Ahmedabad erred in not granting the adequate opportunity being heard / giving submission, such opportunity is requested to be deleted. 2. The learned CIT (Exemption), Ahmedabad erred in rejecting the Application seeking the exemption under section 12A of the Income Tax Act, 1961, such rejection requested to be deleted. ITA No. 1687/Ahd/2025 Printed from counselvise.com I.T.A No. 1687/Ahd/2025 We Care Foundation 2 Your appellant prays for leave to add, to alter and / or to amend the above ground before the final hearing of the appeal.” 3. The applicant/appellant filed application for registration of the trust in Form 10AB under Sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of Income Tax Act, 1961. The said application was rejected and provisional registration was also cancelled by the CIT(E) vide order dated 22.01.2025. 4. Being aggrieved by the said order dated 22.01.2025 the applicant/appellant filed appeal belatedly by 154 days. The Ld. AR submitted that after filing of application for registration under Section 12A of the Income Tax Act, 1961, the notices were issued on the email id [e-mail] which is not the email id of the trust. This was the email id of Parth Enterprise (Trust’s consultant), but the said trust consultant failed to call for the details which were asked vide notices issued on 02.12.2024, 26.12.2024 and 16.01.2025. Therefore, the matter was decided without any representation on behalf of the applicant/appellant and without any submissions/details on trust’s behalf. Thus, the delay in filing the present appeal is not deliberate. Hence, delay is condoned. 5. From the submissions of both the Ld. AR and Ld. DR as well as from the records it appears that the applicant/appellant has not filed details before the CIT(E) Printed from counselvise.com I.T.A No. 1687/Ahd/2025 We Care Foundation 3 and not responded the notices. The Ld. AR requested that the applicant/appellant be allowed to file the details and also be granted hearing, therefore, prayed that the matter may be remanded back to the file of CIT(E) for fresh adjudication. Therefore, it will be appropriate to remand back this matter to the file of the CIT(E) for verifying the details filed by the applicant/appellant and decide/adjudicate the matter a fresh on merit and as per Income Tax Statute. Needless to say, the applicant be given opportunity of hearing by following principles of natural justice. Since the applicant/appellant has not given any explanation why the notices issued by the CIT(E) were not replied and details were not filed before the CIT(E), we direct the applicant /appellant to pay cost of Rs. 5000 to the Prime Minister’s Welfare Fund within two weeks from the receipt of this order. Thus, the appeal of the applicant/appellant is partly allowed for statistical purpose. 6. In result, appeal of the applicant/appellant is partly allowed for statistical purpose. Order pronounced in the open court on 17-10-2025 Sd/- Sd/- (Makarand V. Mahadeokar) (Suchitra Kamble) Accountant Member Judicial Member Ahmedabad : Dated 17/10/2025 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. Printed from counselvise.com I.T.A No. 1687/Ahd/2025 We Care Foundation 4 By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "