Nalini Chitre Mahila Vidya Prasarak Trust, Nashik V. Commissioner of Income Tax, Exemption, Pune, Pune

ITA 1037/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5932 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-10-2023
• Assessment Year: misc
• Appeal Filed On: 27-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 12AA

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1037/PUN/2023 Nalini Chitre Mahila Vidya Prasarak Trust, Shop No. 1, Jaysham Appt. Patil, Lane No. 4, Archit Tower, College Road, Nashik – 422005 PAN : AAETN1183D ......अपीलार्थी / Appellant बनाम / V/s. CIT, Exemption, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Charuhas D. Upasani Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 27-10-2023 घोषणा की तारीख / Date of Pronouncement : 30-10-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 01-08-2023 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT(Exemption)’]. 2 ITA No.1037/PUN/2023 2. The ld. AR submits that the assessee is not interested to prosecute ground No. 4 and accordingly, ground No. 4 is dismissed as not pressed. \ 3. Ground No. 1 raised by the assessee challenging the action of CIT(Exemption) in rejecting the application seeking registration u/s. 12AA of the Act in violation of principles of natural justice. 4. At the outset, we note that the assessee filed an application seeking registration u/s. 12AA of the Act on 28-02-2023. The CIT(Exemption) issued notice on ITBA portal to verify the genuineness of the activities of the assessee and sought information/clarification which is evident from page 3 of the impugned order. Admittedly, there was no compliance by the assessee. In the absence of which the CIT(Exemption) proceeded to reject the application seeking registration u/s. 12AA of the Act vide para 2.2 of the impugned order. The ld. AR submits that the assessee is ready to furnish all the required evidences in support of its claim if this Tribunal gives an opportunity to the assessee to prosecute its case before the CIT(Exemption). The ld. DR reported no objection in remanding the matter to the file of CIT(Exemption) for its fresh consideration. Therefore, taking into consideration the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed for statistical purpose. 3 ITA No.1037/PUN/2023 5. In view of our decision in ground No. 1, no adjudication is required for ground Nos. 2 and 3. 6. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 30 th October, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 30 th October, 2023. रदव आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT, Exemption, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune