IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2192/Ahd/2024 Shree Ahmedabad Commissioner of Dashanagaik Gnati Income Tax Social Benevoleneme Vs (Exemption)

Dashanagar Vadi, Ahmedabad Khamasa Gate, Jamalpur, Ahmedabad-380001 Gujarat PAN: AABTS1033Q (Respondent)

(Appellant)

Assessee Represented: Shri Parin S Shah, A.R.

Revenue Represented: Adjournment Application filed Date of hearing : 23-04-2025 Date of pronouncement : 25-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated

23.08.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. The registry has noted that there is delay of 60 days in filing the above appeal. The assessee filed a Notarized Affidavit stating that the assessee in Form 10AB, application for registration u/s. 12AB of the Act given the email id of the previous Tax Consultant namely bnsefile7@outlook.com. However he has failed to inform hearing notices which has caused exparte order and also delay of 60 days in filing the above appeal. Therefore the delay may be condoned in the interest of justice and opportunity be given to the assessee Trust to prove the genuineness of the activities of the Trust before Ld. CIT(E) and for granting registration u/s. 12AB of the Act.

3. We have considered the submissions of the Ld. Counsel for the assessee as well as the materials available on record. Ld. CIT(E) has sent the hearing notices to the email id as shown in Form 10AB. As there was no response, he denied the registration. In the Interest of Justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) by imposing a cost of Rs.5,000/- payable to the Income Tax Department within two weeks from the date of receipt of copy of this order. On production of receipt for payment of the cost, Ld. CIT(E) is directed to given one more opportunity of hearing to the assessee for registration and in accordance with the provisions of law.

4. In the result, the appeal filed by Assessee is allowed for statistical purpose.

Order pronounced in the open court on 25-04-2025 Sd/- Sd/-

(DR. BRR KUMAR) (T.R. SENTHIL KUMAR)

VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 25/04/2025 आदेश क(cid:551) (cid:292)(cid:467)त(cid:871)ल(cid:874)प अ(cid:274)े(cid:874)षत / Copy of Order Forwarded to:-

1. Assessee 2. Revenue

3. Concerned CIT

4. CIT (A)

5. DR, ITAT, Ahmedabad

6. Guard file.

By order/आदेश से

उप/सहायक पंजीकार आयकर अपील(cid:547)य अ(cid:876)धकरण, अहमदाबाद