Shri Swami Samarth Pratishthan Chitali Station, Ahmednagar V. Commissioner of Income Tax, Exemption, Pune, Pune

ITA 1034/PUN/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0385 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 29-10-2023
• Assessment Year: misc
• Appeal Filed On: 26-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAVINDRA SURESH DAREKAR; P. K. WAGH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1034/PUN/2023 Shri Swami Samarth Pratishthan Chitali Station, A.P.- Chitali Station Rahata, Chitali Station, Tal.- Rahata, Ahmednagar- 413723. PAN : AAPTS3318C 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 22.08.2023 passed u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (‘the Act’). 2. Briefly, the facts of the case are that the appellant is a trust engaged in the business of imparting educational as well as skill Assessee by : Shri Ravindra Suresh Darekar & Shri P. K. Wagh Revenue by : Shri Ajay Kumar Kesari Date of hearing : 30.10.2023 Date of pronouncement : 30.10.2023 ITA No.1034/PUN/2023 2 development courses. The appellant made an application on 31.03.2023 in Form No.10AB for grant of registration u/s 12AA of the Act. The ld. CIT, Exemption on perusal of the said application issued a letter on 24.06.2023 through ITBA portal calling upon the appellant to file certain information/clarification by 10.07.2023. Another letter was also issued on 24.07.2023 but the appellant had not complied with the said letter. Thereafter, the ld. CIT, Exemption noticing that 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, rejected the provisional registration u/s 12A(1)(ac)(vi) of the Act vide impugned order dated 22.08.2023. 3. Being aggrieved by the order of ld. CIT, Exemption, the appellant is in appeal before us in the present appeal. 4. We heard the rival submissions and perused the material on record. We are of the considered opinion that the interests of justice would be met, if the matter is remanded to the file of the ld. CIT, ITA No.1034/PUN/2023 3 Exemption for fresh decision after granting due opportunity of being heard to the appellant society. We order accordingly. 5. In the result, the appeal of the assessee stands partly allowed. Order pronounced on this 30 th day of October, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 30 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, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.