Bhagwan Baba Shikshan Prasarak Mandal, Ahmednagar V. The Commissioner of Income Tax (Exemption), Pune

ITA 1165/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9578 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 06-11-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1165/PUN/2023 Bhagwan Baba Shikshan Prasarak Mandal, A/P. Moha Jamkhed, Tal. Jamkhed, Ahmednagar – 413201 Maharashtra PAN : AAETB6654R Vs. The CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 13-09-2023 passed by the CIT(Exemption) rejecting the assessee’s application for registration in Form No10AB u/s.12A(1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’). 2. Briefly stated, the facts of the case are that the assessee furnished the said application for registration. The ld. CIT(Exemption) required the assessee to furnish certain details for proving the genuineness of the activities, including details Assessee by None Revenue by Shri Keyur Patel Date of hearing 12-12-2023 Date of pronouncement 12-12-2023 ITA No.1165/PUN/2023 Bhagwan Baba Shikshan Prasarak Mandal 2 of donations received. The assessee furnished part information. Based on that, the ld. CIT(Exemption) refused the registration. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 3. We have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee though written submissions have been filed. On the basis of written submissions, it has been claimed that the assessee could not furnish list of donations with complete names and address of the donors and such donations were also for small amounts. It has been submitted in the assessee’s letter that now it has obtained year-wise complete donation list with names and addresses of the donors. A request has been made for reconsidering the assessee’s application. The ld. DR objected to the grant of another opportunity to the assessee. Considering the totality of the facts and circumstance of the case including the fact that the assessee has admitted to have obtained complete information in respect of the donations, we are of the considered opinion that it would be in the interest of justice if the impugned order is set aside and the matter is restored to the file of the ld. CIT(Exemption). We order accordingly and direct him to pass the order afresh as per law ITA No.1165/PUN/2023 Bhagwan Baba Shikshan Prasarak Mandal 3 after allowing reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to adduce any fresh evidence in support of its claim. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 12 th December, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 12 th December, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. The CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.1165/PUN/2023 Bhagwan Baba Shikshan Prasarak Mandal 4 Date 1. Draft dictated on 12-12-2023 Sr.PS 2. Draft placed before author 12-12-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *