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TMI Blog2025 (3) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent: Shri Ravinder Sindhu, CIT-DR ORDER PER BIJAYANANDA PRUSETH: These ten appeals emanate from the orders dated 02.09.2024 and 03.09.2024, passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad [in short, 'CIT(E)'], wherein the CIT(E) rejected assessee's application for registration of trust u/s 12A(1)(ac)(iii) of the Income-tax Act (in short, 'the Act') and also cancelled the provisional approval u/s 12A(1)(ac)(iii) of the Act. In ITA No.1131/SRT/2024, the CIT(E) rejected the application for grant of final registration u/s 80G(5)(iii) of the Act and cancelled the provisional approval u/s 80G(5)(iii) granted earlier. With consent of both parties, all appeals are clubbed and heard together and decided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee filed present appeal before the Tribunal. The learned Authorized Representative (ld. AR) submitted that order passed by the CIT(E) is an ex parte order, as the assessee could not file relevant documents and evidences before the CIT(E). He submitted that only two opportunities were granted within a relatively short span of one month only and due to circumstances beyond control, assessee could not file the necessary details. He argued that principles of natural justice have not been adhered to. The ld. AR submitted that the assessee is ready to submit relevant documents and details before the CIT(E) and one more opportunity may be given to assessee to plead its case on merit. He, accordingly, requested that the matter may be remitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e details and explanations as needed by the CIT(E) by not seeking adjournment without any valid reasons. With these directions, the grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. ITA Nos.1133 to 1140/SRT/2024: 7. In all these appeals, the facts are similar to the facts of ITA No. 1132/SRT/2024, decided above. The CIT(E) had issued two notices in all the cases, which were not complied with. Therefore, the CIT(E) rejected assessee's application for registration of trust u/s 12A(1)(ac)(iii) of the Act and also cancelled the provisional approval. The facts of the cases and the reasons given by the CIT(E) for rejecting the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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