Takshashila Education And Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT) of Ahmedabad has set aside an ex-parte order against Takshashila Education And Charitable Trust, remanding its case back to the Commissioner of Income Tax (Exemption) for a fresh hearing. The Trust had appealed the rejection of its application for an approval under Section 80G(5)(iii) of the Income Tax Act, which permits donors to claim deductions. The Tribunal noted that the Trust’s application was summarily dismissed by the CIT(E) because it had not filed any submissions or sought adjournments.
The Trust’s counsel informed the ITAT that the failure to respond was due to a technical issue where notices sent via email to a trustee were overlooked. The Tribunal found that no prejudice would be caused to the Revenue if a new opportunity to be heard was granted. Consequently, the ITAT directed the CIT(E) to re-examine the matter and instructed the Trust to submit all required details without seeking unnecessary adjournments. The appeal was allowed for statistical purposes, meaning the substantive issues of the case were not decided upon.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
The captioned appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), National Faceless Appeal Centre, Delhi, vide order dated 22.10.2024.
