SHISHUADHAR FOR THE CHILD, Pune V. Commissioner of Income Tax (Exemption), Pune

ITA 116/PUN/2023

AI Insights

The case involves Shishuadhar for the Child, an organization seeking registration under section 80G of the Income-tax Act, 1961, which was denied by the Commissioner of Income-tax (Exemption). The denial was based on the organization's failure to provide satisfactory evidence of their claimed charitable activities, despite having received registration under section 12A. The Tribunal noted that the organization was given only one opportunity to submit the required evidence and, considering the circumstances, decided to remand the case for a more thorough examination with an additional opportunity for the appellant to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124413 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-03-2023
• Assessment Year: misc
• Appeal Filed On: 26-01-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 116/PUN/2023 Shishuadhar for the Child Building No. 13 Flat No. 27 & 27, Anand Nagar Park, Paud Road, Kothrud, Pune-411 029 PAN: AAATS 4785 N Appellant Vs. The Commissioner of Income-tax (Exemption), Pune. Respondent Appellant by : Shri C.H. Naniwadekar Respondent by : Shri Sardar Singh Meena Date of Hearing : 30-03-2023 Date of Pronouncement : 30-03-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. CIT Exemption dated 30-11-2022 as per the grounds of appeal on record. 2. The only grievance of the assessee is the denial of registration approval u/s 80G of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). In this case, the assessee has already received registration u/s 12A of the Act from 24-03-2022. That, on perusal of order of the ld. CIT Exemption, it is evident as per para 3 that regarding approval u/s 80G of the Act, the assessee has furnished notes on activities and the assessee had claimed to have carried out charitable works like assistance to children, educational sponsorship, group activities for holistic development of children. However, the assessee had not furnished any satisfactory evidence in support of the activities that have been claimed to have been performed. Therefore, the Office of the CIT Exemption called for basic information from the assessee furnishing of evidences 2 ITA No.116/PUN/2023 Shushuadhar For the child regarding the exact nature of activities performed by the assessee. This information was called for as per sub-clause (a) of clause (ii) of second proviso to sec. 80G(5) of the Act. The assessee failed to submit these details/information despite sufficient opportunity and in absence of these evidences, it was not possible for the ld. CIT Exemption to arrive at a satisfaction regarding genuineness of the activities performed by the applicant trust. 3. At the time of hearing, the ld. A.R of the assessee submitted that during the proceedings before the ld. CIT Exemption they were collecting all the evidences but were unable to furnish them due to paucity of time. It was also submitted that as evident from para 2 of the order of the ld. CIT Exemption only one opportunity was provided to the assessee by issuing a notice dated 13-09- 2022 and the assessee was asked to submit compliance by 28-09-2022. It was also mentioned specifically that in the event of failure to comply by the due date, the matter will be decided based on material available on record. In this scenario it was contended by the ld. A.R. that if one more opportunity is given the applicant-trust would furnish all relevant evidences regarding genuineness of the activities performed by the trust before the Department. The ld. D.R has no objection if the matter is remanded back to the file of the ld. CIT Exemption to re-adjudicate considering the evidences that shall be furnished before him by the assessee-trust. 4. Having heard the parties herein considering the facts and circumstances, we are of the considered view that one more opportunity should be given to the assessee to submit all the required evidences / documents before the ld. CIT Exemption and accordingly, we set aside the order of the ld. CIT Exemption and remand the matter back to his file for re- adjudication as per law considering all the information that would be furnished 3 ITA No.116/PUN/2023 Shushuadhar For the child before him by the assessee and then pass an order complying with principles of natural justice. We order accordingly. Grounds of appeal are allowed for statistical purposes. Order pronounced in the open Court on this 30 th day of Mach 2023. Sd/- sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the 30 th day of March 2023. Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT Exemption Pune. 5. D.R. ITAT „B‟ Bench 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 4 ITA No.116/PUN/2023 Shushuadhar For the child 1 Draft dictated on 30-03-2023 Sr.PS/PS 2 Draft placed before author 30-03-2023 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 30-03-2023 Sr.PS/PS 7 Date of uploading of order 30-03-2023 Sr.PS/PS 8 File sent to Bench Clerk 30-03-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order