Manav Seva Mandir Vs CIT (Exemption) (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT) Ahmedabad has recently ruled in the case of Manav Seva Mandir Vs CIT (Exemption), remanding the order issued by the Commissioner of Income Tax (Exemption) (CIT(E)). The CIT(E) had previously rejected the application for registration under Section 80G(5) of the Income Tax Act, 1961, on September 20, 2023.
Background of the Case
The appeal was lodged by Manav Seva Mandir against the CIT(E)’s rejection of its application for tax-exempt status under Section 80G(5). The assessee raised several grounds, primarily focusing on procedural deficiencies in the rejection order. The organization claimed that the CIT(E) failed to consider all relevant facts before making a decision and noted that it had not received any communication or notice regarding the hearing.
The petitioners argued for a fair chance to present their case and sought the opportunity to modify their grounds of appeal. They expressed concern over the rejection of their registration application and requested the tribunal to instruct the CIT(E) to reconsider their case.
Delay in Filing the Appeal
In addition to the grounds of appeal, the assessee filed a request for condonation of a delay of 129 days in submitting the appeal. The delay stemmed from the organization not receiving notifications concerning their application status, which was crucial for compliance with the given notices dated August 4, 2023, and August 31, 2023.
