ITAT Dismisses Rotary Club’s 12A Registration and 80G Approval Appeals Ex Parte for Non-Appearance [Read Order]
The dismissal was rendered ex parte due to the assessee’s repeated non-appearance and failure to comply with procedural requirements. The Tribunal noted that no material was available before it, and therefore, no opinion on the merits of the case was expressed.
Rotary - Club - taxscan
Rotary - Club - taxscan
The Income Tax Appellate Tribunal (ITAT), Ahmedabad, has dismissed appeals filed by a Rotary Club seeking registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income-tax Act, 1961.
The appeals were filed by a Rotary Club against separate orders dated 21 November 2024, passed by the Commissioner of Income-tax (Exemptions), rejecting the assessee’s applications for registration under Section 12A(1)(ac)(iii) and for approval under Section 80G(5)(iii) of the Income-tax Act.
Given the identical nature of the issues and facts, the ITAT consolidated both appeals and disposed of them through a single order.
The assessee, Rotary Club Rajkot Prime, had submitted applications in Form No. 10AB for both registration and approval. Following the applications, the CIT(E) issued notices requesting the requisite documents and information.
However, the assessee did not submit any responses or seek adjournments, leading to the rejection of the applications and cancellation of provisional approval/registration.
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During the appellate proceedings, the tribunal provided the assessee with twelve opportunities for hearings. Except for one instance on 12 August 2025, when an authorised representative requested an adjournment, the assessee neither appeared nor filed any adjournment applications.
The Tribunal observed that even before the CIT(E), the assessee had failed to comply with statutory requirements under Rules 17A(2) and 11AA(2) of the Income-tax Rules, 1962. Consequently, both applications were rejected following precedents set by the Hon’ble Supreme Court in CIT v. Dawoodi Bohara Jamat and New Noble Educational Society v. CIT.
Given the repeated non-prosecution and absence of submissions, the ITAT was left with no alternative but to dismiss the appeals ex parte.
The Bench clarified that since no material was placed before it, the decision does not reflect any view on the merits of the registration or approval applications.
Both appeals were formally dismissed by the two-member bench comprising Suchitra R. Kamble (Judicial Member) and Makarand V. Mahadeokar (Accountant Member).
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