YASHODEEP SANSTHA GADCHIROLI,GADCHIROLI V. ITO WARD-1, EXEMP, NAGPUR, NAGPUR

ITA 8/NAG/2025

AI Insights

The case involves Yashodeep Sanstha Sarvoday Ward, the appellant, who appealed against the orders of the Commissioner of Income Tax (Exemption), Pune, which had rejected their applications for renewal of 80G registration. The appeals were initially dismissed by the CIT(E) due to the non-appearance of the assessee, leading to ex-parte orders. The Tribunal, considering the principles of natural justice, decided to set aside the ex-parte orders and remand the case back to the CIT(E) for a fresh decision, allowing the assessee another opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41477 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2024-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDIPKUMAR SALUNKE
• Assessee Lawyers: ABHAY AGRAWAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.7 & 8/Nag./2025 (Assessment Year : N.A.) Yashodeep Sanstha Sarvoday Ward, C/o Manish D. Samarth Near Bhat Girni, Gadchiroli 442 605 PAN – AAATY1191L ……………. Appellant v/s Income Tax Officer Ward–1, Exemption, Nagpur ……………. Respondent Assessee by : Shri Abhay Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 17/02/2025 Date of Order – 25/02/2025 O R D E R PER V. DURGA RAO, J.M. These appeals by the assessee are emanating from the impugned orders dated 14/05/2024 and 09/05/2024 respectively, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”], rejecting the assessee’s applications for renewal of 80G registration vide orders passed in Form no.10AD. 2. Before the learned CIT(E), in both these cases, the assessee did not appear despite granting several opportunities to the assessee by the learned CIT(E) which resulted in dismissing the appeals by passing ex-parte orders. 2 Yashodeep Sanstha ITA no.7-8/Nag./2025 3. Before us, during the course of hearing, the learned Counsel, Shri Abhay Agrawal, appearing on behalf of the assessee, admitting the lapse on the part of the assessee for not appearing before the learned CIT(E), however, he pleaded that if this Court grants the assessee one opportunity by restoring this appeal to the file of the learned CIT(E), so that the assessee is enable to substantiate its case before the first appellate authority. Therefore, he prayed that the appeal be restored to the file of the learned CIT(E). 4. On the other hand, the learned D.R. submitted that despite the learned CIT(E) provided sufficient opportunities to the assessee, however, the assessee did not appear before the learned CIT(E) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(E). 5. We have heard both the learned Counsel for the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(E) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the case before the learned CIT(E). In view of the above, the impugned order passed by the learned CIT(E) is set aside and remit the back matter to the file of the learned CIT(E) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. 3 Yashodeep Sanstha ITA no.7-8/Nag./2025 Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes. 6. In the result, assessee’s appeals stand allowed for statistical purpose. Order pronounced in the open Court on 25/02/2025 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 25/02/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur 4 Yashodeep Sanstha ITA no.7-8/Nag./2025 Date Initial 1. Dictated on 17.02.2025 Sr.PS 2. Draft placed before author 24.02.2025 Sr.PS 3. Draft proposed & placed before the second member – – JM/AM 4. Draft discussed / approved by Second Member – – JM/AM 5. Approved Draft comes to the Sr.PS/PS 25.02.2025 Sr.PS 6. Date of pronouncement 25.02.2025 Sr.PS 7. File sent to the Bench Clerk 25.02.2025 Sr.PS 8. Date on which file goes to "