C K P GANPATI MANDIR TRUST,BHIWANDI V. CIT EXEMPTION, PUNE

ITA 912/PUN/2024

AI Insights

The case involves the C K P Ganpati Mandir Trust, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 12AA of the Income Tax Act. The CIT, Exemption, Pune had initially issued notices to the Trust to verify the genuineness of its activities and compliance with legal requirements, leading to the rejection of their application. The Tribunal found that the Trust was not given a sufficient opportunity to comply with the requests for information, leading to the decision to remand the case for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41446 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDRA VIJAY
• Assessee Lawyers: DEEPA KHARE
• Section: 12AA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.911 & 912/PUN/2024 C K P Ganpati Mandir Trust, 83, Prabhu Ali, Bhiwandi- 421302. PAN : AAATC3315Q Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 04.03.2024 passed by Ld. CIT, Exemption, Pune. ITA No.911/PUN/2024 : 2. This appeal is directed against the order passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AA of the Act. 3. Facts of the case, in brief, are that the assessee filed application for registration in Form No.10AB under clause (iii) of Assessee by : Smt. Deepa Khare Revenue by : Shri Chandra Vijay Date of hearing : 21.01.2025 Date of pronouncement : 10.02.2025 ITA Nos.911 and 912/PUN/2024 2 section 12(1)(ac) of the IT Act on 21.09.2023. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 13.11.2023 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. On verification of said information, Ld. CIT, Exemption, Pune found certain discrepancies about the registration of application and issued another notice on 15.02.2024 requesting the assessee to furnish further details/information in this regard. After perusal of information, as submitted by the assessee on 01.03.2024 in reply to notice dated 15.02.2024, Ld. CIT, Exemption, Pune was not satisfied with the same and rejected the application for registration. Ld. CIT, Exemption, Pune also cancelled the provisional registration granted to the assessee on 11.03.2022 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. 4. Aggrieved the assessee is in appeal before this Tribunal. 5. Ld. AR of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the ITA Nos.911 and 912/PUN/2024 3 assessee and, therefore, the impugned order of Ld. CIT, Exemption, Pune is not justified. It was submitted that the last notice was issued on 15.02.2024 asking for various information and details and the compliance was required to be made on or before 21.02.2024. It was submitted that lots of information was already furnished by the assessee and again various information was required through the above notice dated 15.02.2024 and only six days were provided to the assessee to furnish the desired information. Accordingly, it was requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune with a direction to provide at least one more opportunity to furnish the requisite documents/information as desired by Ld. CIT, Exemption, Pune. 6. On the other hand, Ld. Departmental Representative supporting the orders of the lower authorities requested before the Bench to confirm the impugned order of Ld. CIT, Exemption, Pune. 7. We have heard rival submissions and perused the record placed before us. We find that admittedly the assessee made compliance to the initial notices issued by the Ld. CIT, Exemption, Pune. It is the sole contention of the assessee that if the reply of the assessee was not satisfactory Ld. CIT, Exemption, Pune ought to ITA Nos.911 and 912/PUN/2024 4 have provided at-least one more opportunity to the assessee to substantiate his case. Considering the totality of the facts of the case, in the interest of justice and without going into merits of the case, we set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 8. In the result, the appeal filed by the assessee in ITA No.911/PUN/2024 is allowed for statistical purposes. ITA No.912/PUN/2024 : 9. The assessee has filed this appeal against the order dated 04.03.2024 passed by Ld. CIT, Exemption, Pune, which is also the subject matter of appeal in ITA No.911/PUN/2024. As we have ITA Nos.911 and 912/PUN/2024 5 already adjudicated and set-aside the same order in the appeal of the assessee in ITA No.911/PUN/2024, the appeal of the assessee in ITA No.912/PUN/2024 becomes infructuous hence dismissed. 10. In the result, the appeal filed by the assessee in ITA No.912/PUN/2024 is dismissed as infructuous. 11. To sum up, the appeal of the assessee in ITA No.911/PUN/2024 is allowed for statistical purposes and the appeal of the assessee in ITA No.912/PUN/2024 is dismissed as infructuous. Order pronounced on 10th day of February, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 10th February, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "