2025 (6) TMI 1202

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....sh Pophare, CIT-DR ORDER PER BIJAYANANDA PRUSETH, AM: These two appeals emanate from the separate orders dated 18.10.2024 and 17.10.2024 passed by the Commissioner of Income-tax (Exemption), Ahmedabad rejecting applications filed for registration u/s 12A and approval u/s 80G(5) of the Income-tax Act, 1961 (in short, 'the Act'). Since the assessee is same and issues are related, with conse....

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....nd(s) either before or in the course of hearing of the appeal." 3. Grounds of appeal raised by the assessee in ITA No.1286/SRT/2024 are as under: "1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has erred in rejecting assessee's application for approval u/s 80G(5) of the Income Tax Act, 1961. 2. On....

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..... AR) of the assessee submitted that both cases are similar to appellant's own case in ITA Nos. 464 & 735/SRT/2024, dated 31.12.2024. He submitted that in both cases the orders of CIT(E) were set aside and remitted back to the file of CIT(E) because proper opportunity of hearing was not given by the CIT(E). He submitted that in these two cases also, one notice each was issued and the applications ....

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....to decide the appeal on the basis of the details available on record. The ld. AR submitted that all details are available with the appellant and one more opportunity may be granted to the appellant to plead its case on merit. Considering the above facts, we are of the view that the principles of natural justice have not been adhered to the instant case. It is settled law that principles of natural....