Masani Meldi Sadhana Foundation Vs CIT (ITAT Ahmedabad)
In the case Masani Meldi Sadhana Foundation vs. CIT (Exemption), the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed an appeal challenging the ex-parte decision of the Commissioner of Income Tax (Exemption) [CIT(E)], which denied the foundation’s application for registration under Section 12AB of the Income Tax Act. The foundation argued that the CIT(E) violated principles of natural justice by passing the order without a fair hearing or consideration of essential documentation. The foundation’s grounds for appeal included allegations that the ex-parte decision disregarded its intent to seek registration and failed to allow the opportunity to present the required documentation to support its case.
In response, the ITAT found merit in the foundation’s claims, agreeing that due process was not observed by the CIT(E). As a result, the ITAT remanded the case back to the CIT(E) for a fresh hearing, directing that the foundation be granted an opportunity to provide the necessary documentation and that all issues be examined de novo. The CIT(E) was instructed to ensure a fair and thorough review in compliance with natural justice principles.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld. CIT(E)”), Ahmedabad vide order dated 26.02.2024.
