DEV BAHUUDESHIVA SANSTHA, PUSAD V. CIT (EXEMPTION), PUNE

ITA 109/NAG/2021

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0978 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 11 month(s) 28 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: 2020-2021
• Appeal Filed On: 06-10-2021
• 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.109/NAG/2021 Dev Bahuudeshiva Sanstha, At Post Pusad, Taluka Pusad, Dist. Yavatmal- 445204. PAN : AABTD8975G 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 18.03.2020. 2. Briefly, the facts of the case are that the appellant is a trust registered under the Bombay Public Trust Act, 1950 on 16.10.2009. The appellant trust made an application on 20.09.2019 in Form 10A for grant of registration u/s 12AA of the Income Tax Act, 1961 (‘the Act’). The ld. CIT, Exemption on perusal of the said application issued a letter on 02.11.2019 through ITBA portal calling upon the appellant trust to file certain information/clarification by Assessee by : Shri Mahavir Atal Revenue by : Shri Kailash G. Kanojiya Date of hearing : 26.09.2023 Date of pronouncement : 05.10.2023 ITA No.109/NAG/2021 2 22.11.2019. Another letter was also issued on 10.02.2020 but the appellant trust had not complied with the said letter. Thereafter, the ld. CIT, Exemption noticed that the appellant society had not uploaded the declaration as required under the provisions of section 13(1)(c) of the Act and Identity details of trustees/Directors and activities conducted for the last three years and the details of donations made & received etc and 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 18.03.2020. 3. Being aggrieved by the order of ld. CIT, Exemption, the appellant trust is in appeal before us in the present appeal. 4. Before us, it was submitted on behalf of the appellant trust that the appellant could not comply with the notices issued because of the fact that the notices issued through ITBA portal were not served on the appellant society. 5. On the other hand, ld. CIT-DR has no serious objection for remanding the matter to the file of the ld. CIT, Exemption for de novo adjudication. 6. We heard the rival submissions and perused the material on record. We are of the considered opinion that the interests of justice ITA No.109/NAG/2021 3 would 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. 7. 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.