Case Law Details
Gandhi Ashram Dhinoj Vs CIT (ITAT Ahmedabad)
ITAT Ahmedabad restored the issue to the file of CIT(E) and directed to give another opportunity of being heard to the appellant in support of his case for registration of Trust u/s. 12AB of the Income Tax Act and also directed appellant to furnish requisite documents in the matter.
Facts- An application u/s. 12AB of the Act was filed by the appellant in Form No.10AB under Rule 17A of the Income Tax Rules, 1962. Thereafter, notice was issued by the CIT(E) and served upon the assessee through ITBA on the e-mail id asking it to furnish detailed note on the activities actually carried out by the trust as well as certain details/documents as mentioned therein but without any result. No document was furnished neither any adjournment was sought for.
Despite various opportunities as per the statutory provision, the appellant failed to submit the complete set of details and therefore the application for grant of the registration of the Trust u/s. 12AB of the Act stood rejected.
Conclusion- Held that it fit and proper to provide another opportunity of being heard to the appellant in support of his case for registration of the Trust under Section 12AB of Income Tax Act. Thus, the Tribunal disposed of the appeal by restoring the issue to the file of the CIT (E) with a direction upon him to provide a further opportunity of being heard to the appellant and to consider the documents and/or evidence which the appellant would file as per the direction issued by the CIT(E).
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
