AGARWAL SAMAJ THANA- REGISTERED,THANE V. CIT EXEMPTION PUNE, PUNE

ITA 118/PUN/2025

AI Insights

The case involves Agarwal Samaj Thana-Registered appealing against the rejection of their applications for regular registration under section 12A of the Income Tax Act by CIT Exemptions, Pune. The appeals ITA Nos. 117 and 118/PUN/2025 were filed against the orders dated 29.05.2023 and 27.12.2024 respectively, which rejected the appellant's applications due to non-furnishing of required details and the prior rejection of an application. The tribunal found merit in the appellant's request for a re-adjudication of the application dated 24.11.2022, directing CIT(E) to consider the application afresh with all relevant details provided.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717503 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 15-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: KETAN S. BUTALA; DEVEN M PATIL
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS.ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 and 118/PUN/2025 Agarwal Samaj Thana-Registered J-201, Vidharbha Mahesh CHS Coral Heights Complex, Ghodbunder Road, Kasarvadavli, Thane, Mumbai 400615 PAN: AADTA0394A Vs. CIT Exemptions, Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of appellant are against the rejection of applications for regular registration u/s.12AB(1)(b)(ii) of the Act framed by CIT(E), Pune dated 29.05.2023 and 27.12.2024 respectively. 2. At the outset, Ld. Counsel for the appellant submitted that ITA No.118/PUN/2025 is against the order of CIT(E) rejecting the appellant’s application dated 24.11.2022 u/s.12A of the Act for not furnishing the relevant details as called for in support of the application for registration. Since the appellant failed to furnish these details application was rejected and ITA No.118/PUN/2025 has been filed against the same. He further submitted that after the rejection of application u/s.12A of the Act by ld.CIT(E) on 29.05.2023 Appellant by : Shri Ketan S. Butala & Shri Deven M Patil Respondent by : Shri Amol Khairnar Date of hearing : 23.07.2025 Date of pronouncement : 14.08.2025 Printed from counselvise.com ITA Nos.117 and 118/PUN/2025 Agarwal Samaj Thana-Registered 2 appellant again filed a fresh application for registration u/s.12A of the Act on 25.06.2024 and also furnished various details as called for by ld.CIT(E) . However, ld.CI(E) rejected the application solely on the ground that the appellant’s earlier application dated 24.11.2022 stands rejected. Under the given situation, prayer is made to provide one more opportunity to go before ld.CIT(E) for filing the details in support of its application u/s.12A(1)(ac)(iii) of the Act filed on 24.11.2022. Therefore, Ld. Counsel further submitted that ITA No.117/PUN/2025 may be dismissed as infructuous. Ld. Departmental Representative did not object to the above request made by ld. Counsel for the appellant. 3. We have heard the rival contentions and perused the record placed before us. We observe that appellant has made application for grant of regular registration u/s.12A of the Act on 24.11.2022 which has been rejected by ld.CIT(E) vide order dated 29.05.2023. Appellant rather than immediately filing an appeal against the order of ld.CIT(E) dated 29.05.2023 filed fresh application for registration u/s.12A of the Act before ld.CIT(E) on 25.06.2024. Though the appellant furnished details before ld.CIT(E) but still ld.CIT(E) has summarily rejected the appellant’s application because the previous application dated 24.11.2022 already stands rejected. 4. Under these given facts and circumstances where the appellant possess all the relevant details in support of its application for registration u/s.12A of the Act as available in the paper book running into 133 pages, we in the interest of justice and being fair to both the parties deem it proper to direct ld.CIT(E) to re-adjudicate the appellant’s application for Printed from counselvise.com ITA Nos.117 and 118/PUN/2025 Agarwal Samaj Thana-Registered 3 registration u/s.12A of the Act dated 24.11.2022. The ld.CIT(E) in the set-aside proceedings shall give fair opportunity to the appellant to file the requisite details in support of its application for registration u/s.12A and then decide the case on merits. Appellant is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(E). It should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the appellant are allowed for statistical purposes. 5. So far as ITA No.117/PUN/2025 is concerned, we find that very same issue has been challenged in this appeal against the application for grant of regular registration u/s.12A filed at a later date on 25.06.2024, the same being duplicate application is dismissed as infructuous as the appellant’s appeal ITA No.118/PUN/2025 for grant of regular registration u/s.12A of the Act has already been allowed for statistical purposes. 6. In the result, ITA No.118/PUN/2025 is allowed for statistical purposes and ITA No.117/PUN/2025 is dismissed as infructuous. Order pronounced on this 14th day of August, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th August, 2025. Satish Printed from counselvise.com ITA Nos.117 and 118/PUN/2025 Agarwal Samaj Thana-Registered 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "