BHANGDIYA FOUNDATION, NAGPUR V. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 102/NAG/2021

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6801 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 25-09-2023
• Assessment Year: misc
• Appeal Filed On: 03-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.102/NAG/2021 Bhangdiya Foundation, H. No.526, 3 rd Floor, Bhangdiya House, Dhantoli, Nagpur- 440012. PAN : AAHCB8141P Vs. CIT (Exemption), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax, Exemption, Pune [‘the CIT, Exemption) dated 19.09.2020. 2. Briefly, the facts of the case are that the appellant is a company registered under the provisions of the Companies Act, 2013. The appellant made an application on 22.11.2019 in Form 10A for grant of registration u/s 12AA of the Income Tax Act, 1961 Assessee by : None Revenue by : Shri Kailash G. Kanojiya Date of hearing : 26.09.2023 Date of pronouncement : 05.10.2023 ITA No.102/NAG/2021 2 (‘the Act’). The ld. CIT, Exemption on perusal of the said application issued a letter on 27.12.2019 through ITBA portal calling upon the appellant to file certain information/clarification by 17.01.2020. Another letter was also issued on 02.06.2020 and 14.08.2020 but the appellant had not complied with the said letter. Thereafter, the ld. CIT, Exemption noticing the appellant had not uploaded the required documents and supportive evidence of activities claimed to have carried out in form of bills/vouchers held that in the absence of these details the satisfaction about the charitable nature of objects as well as the genuineness of activities of the trust cannot be arrived at, accordingly, denied the grant of registration u/s 12AA of the Act vide impugned order dated 19.09.2020. 3. Being aggrieved by the order of ld. CIT, Exemption, the appellant is in appeal before us in the present appeal. 4. When the matter was called on, none appeared on behalf of the appellant despite due service of notice of hearing. Therefore, we proceed to dispose of the matter after hearing the ld. CIT-DR. 5. We heard the ld. CIT-DR and perused the material on record. We are of the considered opinion that the interests of justice would ITA No.102/NAG/2021 3 be met, if the matter is remanded to the file of the ld. CIT, Exemption for fresh decision after granting due opportunity of being heard to the appellant society. We order accordingly. 6. In the result, the appeal of the assessee stands partly allowed. Order pronounced on this 05 th day of October, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 05 th October, 2023. 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. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर / DR, ITAT, Nagpur. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.