Case Law Details
Jay Bhavani Mata Trust Ghaldi Pa Vs CIT(Exemption) Ahmedabad (ITAT Ahmedabad)
In the case of Jay Bhavani Mata Trust Ghaldi Pa Vs CIT (Exemption), Ahmedabad, the Income Tax Appellate Tribunal (ITAT) Ahmedabad dismissed the appeal filed by the trust after the trust successfully secured registration under Section 12A of the Income Tax Act. The trust initially filed the appeal challenging an order dated 04/02/2023 from the Commissioner of Income-tax (Exemption) [CIT(E)], Ahmedabad, which rejected the trust’s application for registration. The rejection was based on technical grounds, and the trust had claimed that the order violated the principles of natural justice.
The trust presented several grounds in its appeal, including accusations that the CIT(E) did not properly consider the merits of the case and made a decision without following due process. The trust argued that the rejection of its application under Section 12A(1)(ac)(iv) was both a breach of law and unfair, warranting the quashing of the order. However, during the course of the hearing, the trust informed the tribunal that it had received the required registration, thus making the appeal unnecessary.
Counsel for the trust submitted a letter, dated 15/07/2024, formally requesting the tribunal’s permission to withdraw the appeal. The Revenue, represented by Dr. Darsi Suman Ratnam, raised no objection to the withdrawal request. Given that the trust had obtained its registration, ITAT Ahmedabad granted the permission and allowed the appeal to be withdrawn.
The tribunal, after considering the request and with no objections from the Revenue, dismissed the appeal as withdrawn. This resolution concluded the matter, with the order being pronounced in open court on 7th August 2024.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the rejection order dated 04/02/2023 passed by the Commissioner of Income-tax (Exemption), Ahmedabad for registration under section 12A(1)(ac)(iv) of the Income Tax Act, 1961.
2. Grounds of appeal are as under:
“1. The Ld. CIT(E) has erred in law and on facts of the case in rejecting the application for seeking registration of the trust u/s. 12AB of the Act ex- parte in violation of principles of natural justice.
2. The Ld. CIT(E) has erred in law and on facts of the case in rejecting the application u/s. 12A(1)(ac) of the Act on the technical ground without entering into merits of the case.
3. The Ld. CIT(E) has passed the order without appreciating the facts and law in its proper perspective. The action of the CIT(E) is in clear breach of law and Principles of Natural Justice and therefore deserves to be quashed.
4. The Appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.”
2. During the course of hearing before us, the Ld. counsel for the assessee Shri Parimalsinh B. Parmar on behalf of assessee submitted a letter (signed for Jay Bhavani Mata Trust) which was acknowledged by this office on 15/07/2024, wherein the assessee sought for permission to withdraw the appeal since the assessee has received required registration. As the assessee is of the view that the appeal filed is required to be withdrawn, we permit to withdraw the assessee’s appeal.
3. The Ld.CIT-DR, Dr. Darsi Suman Ratnam appeared for the Revenue, has no objection for withdrawing this appeal. Since the assessee wants to withdraw its appeal in ITA No.746/Ahd/2024 filed on 17/04/2024, as per the withdrawal application, we permit to withdraw this appeal of the assessee.
4. In the result, Assessee’s appeal is dismissed as withdrawn.
Order pronounced 1n the Open Court on 7 August, 2024 at Ahmedabad.
