VASUNDHARA BAHUDDESHIYA SAMAJIK SANSTHA, KHAMGAON V. CIT EXEMPTION, PUNE

ITA 1144/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5262 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 23-07-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 01-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: ABHISHEK KUMAR VIRTUAL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH ‘B’, PUNE BEFORE SHRI INTURI RAMA RAO, JUDICIAL MEMBER AND MS. ASTHA CHANDRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1144/PUN/2023 Vasundhara Bahuddeshiya Samajik Sanstha Vasundhara Madhav Nagar, Khamgaon – 444 303, Maharashtra PAN : AADTV6377J .......अपीलाथ / Appellant बनाम / V/s. The CIT(Exemption), Pune ...... यथ / Respondent Assessee by : Shri Abhishek Kumar (Virtual) Revenue by : Shri Ajay Kumar Keshari स ु नवाई क तार ख / Date of Hearing : 24.07.2024 घोषणा क तार ख / Date of Pronouncement :07.08.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant trust directed against the order of the CIT Exemption, Pune dt. 20.09.2023 denying grant of registration u/s.12AB of the Income-tax Act, 1961 (hereinafter also called ‘the Act’). 2. Brief facts of the case are that the appellant is a Trust, filed application in Form No.10AB on 16.03.2023 seeking registration under clause (iii) of section 12A(1)(ac) of the Act. On receipt of the said application, the ld. CIT (Exemptions), in order to verify the genuineness of activities of the appellant trust and compliance to requirements of any other law, issued notice through ITBA portal on 12.07.2023 calling for certain information/clarification. The appellant trust furnished reply on 2 ITA No.1144/PUN/2023 24.07.2023. Thereafter, a show cause notice dated 07.08.2023 was issued to the appellant trust pointing out certain discrepancies in the information so furnished. The appellant trust also furnished its reply on 14.08.2023. However, the contentions putforth by the appellant trust were not acceptable to the ld. CIT(Exemptions), therefore, rejected the application filed by the appellant trust for grant of registration u/s.12AB, cancelling the provisional registration granted on 23.06.2022. 3. Being aggrieved, the appellant trust is in appeal before the Tribunal in the present appeal. 4. We heard the rival submissions and perused the material on record. We had carefully gone through the impugned order and find that the ld. CIT(Exemptions) while rejecting the application for grant of regular registration u/s.12AB of the Act had travelled beyond the scope of examination of the issues which are required to be taken into consideration. The provisions of Explanation to sub-section (4)(a) of section 12AB read as under : “Explanation.—For the purposes of this sub-section, the following shall mean "specified violation",— (a) where any income derived from property held under trust, wholly or in part for charitable or religious purposes, has been applied, other than for the objects of the trust or institution; or (b) the trust or institution has income from profits and gains of business which is not incidental to the attainment of its objectives or separate books of account are not maintained by such trust or institution in respect of the business which is incidental to the attainment of its objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes, which does not enure for the benefit of the public; or (d) the trust or institution established for charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution,— (i) is not genuine; or (ii) is not being carried out in accordance with all or any of the conditions subject to which it was registered; or (f) the trust or institution has not complied with the requirement of any other law, as referred to in item (B) of sub-clause (i) of clause (b) of sub-section (1), and the order, 3 ITA No.1144/PUN/2023 direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality 70 [; or] [(g) the application referred to in clause (ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information.]” The issues pointed out by the ld. CIT(Exemptions) does not fall in any of the above violations. Therefore, in the interest of justice, we remit the matter to the file of CIT(Exemptions) for denovo disposal of the application in accordance with law after affording due opportunity of hearing to the appellant trust. Thus, the appeal filed by the appellant trust stands partly allowed. 5. In the result, the appeal filed by the appellant trust is partly allowed. Order pronounced in the open court on 07 th August, 2024. Sd/- Sd/- ASTHA CHANDRA INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER प ु णे / Pune; दनांक / Dated : 07 th August, 2024 Satish आदेश क त ल प अ े षत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. DR, ITAT, ‘B’ Bench, Pune 5. गाड फाईल / Guard file. आदेशान ु सार / BY ORDER, //स या$पत %त// True Copy// व&र'ठ %नजी स*चव / Sr. Private Secretary आयकर अपील य अ*धकरण, प ु णे / ITAT, Pune