MENOPAUSE SOCIETY , Pune, Pune V. The Commissioner of Income Tax (Exemption), Pune, Pune

ITA 117/PUN/2023

AI Insights

The case involves the Menopause Society, which appealed against the orders of the CIT (Exemption), Pune, rejecting their application for approval under section 12AA of the Income Tax Act. The tribunal noted that the CIT (Exemption) had not properly considered the documents and evidence provided by the assessee, leading to a decision to remand the case for a thorough re-evaluation. The tribunal allowed the appeals for statistical purposes, emphasizing the need for a fair assessment of the materials submitted by the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134168 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-03-2023
• Assessment Year: misc
• Appeal Filed On: 26-01-2023
• Laws Referred To: Section 12AA of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Corroborative evidences
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण “ए” ᭠यायपीठ पुणे मᱶ । 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 Nos.117 & 118/PUN/2023 Menopause Society, Dream Presidency, 1202/2A/4, Apte Road, Pune- 411005. PAN: AAFTM8953R ........... आवेदक/Applicant बनाम / V/s. CIT (Exemption), Pune. ........ᮧ᭜यथᱮ / Respondent Assessee by : Shri Kiran B. Sanmane Revenue by : Shri Keyur Patel सुनवाई कᳱ तारीख / Date of Hearing : 09.03.2023 घोषणा कᳱ तारीख / Date of Pronouncement : 09.03.2023 आदेश / ORDER PER S. S. VISWANETHRA RAVI, JM: These appeals by the assessee against the separate orders dated 30.11.2022 passed by the CIT, Exemption, Pune. 2. Since the identical facts and common issues are involved in both the above captioned appeals, we proceed to dispose of the same by this common order. 2 ITA Nos.117 & 118/PUN/2023 3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.118/PUN/2023 are stated herein. ITA No.118/PUN/2023 : 4. The only issue raised by the assessee is as to whether the CIT (Exemption) justified in rejecting the approval u/s 12AA of the Act without appreciating and considering the contention of the assessee. 5. We note that the assessee filed an application dated 16.05.2022 seeking approval u/s 12AA of the Act. The CIT (Exemption) issued notice dated 28.10.2022 on ITBA Portal requesting the assessee to upload other information/clarification etc which is evident from para no.2 of the impugned order. It is noted that no compliance was made by the assessee and again another notice dated 05.11.2022 issued by the CIT (Exemption) intimating the date of compliance on 11.11.2022. On perusal of para no.3 of the impugned order, it is noticed that the assessee has not furnished any satisfactory evidence in support of the activities claimed to have been carried out except 3 photographs. According to the CIT (Exemption), the said photographs did not give the details of activities conducted by the assessee. Further, he held that there is no sufficient supporting evidence filed by the assessee and rejected the application seeking approval u/s 12AA of the Act. The ld. AR, Shri Kiran B. Sanmane submits that the assessee uploaded all the required documents before the CIT (Exemption) but were not considered by the said authority. The ld. AR pleaded for one more opportunity for the assessee to prosecute the 3 ITA Nos.117 & 118/PUN/2023 application in seeking approval u/s 12AA of the Act. The ld. DR reported no objection in remanding the matter to the file of the CIT (Exemption). 6. On perusal of the impugned order, we note that the CIT (Exemption) issued notice seeking information/clarification i.e. date of commencement of activities, date of expiry provisional registration, details of any other law applicable for achievement of objectives, proof of compliance of said law, proof of identity of main trustees/ directors, year-wise list of donations received, note on activities carried out along with supporting credible evidence. According to the ld. AR all these evidences filed before the CIT (Exemption) but were not considered in a proper perspective, but however contended that the assessee is ready to file all those evidences again which were filed before the CIT (Exemption). In view of the same, we deem it proper to remand the matter to the file of the CIT (Exemption) for its fresh adjudication. The assessee is liberty to file evidences, if any, in support of its contention. Thus only ground raised by the assessee is allowed for statistical purposes. 7. In the result, the appeal filed by the assessee in ITA No.118/PUN/2023 is allowed for statistical purposes. ITA No.117/PUN/2023 : 8. Since the facts and issues involved in both the above captioned appeals are identical, therefore, our decision in ITA No.118/PUN/2023 shall apply mutatis mutandis to this appeal of the assessee in ITA No.117/PUN/2023. 4 ITA Nos.117 & 118/PUN/2023 Accordingly, the appeal of the assessee in ITA No.117/PUN/2023 is allowed for statistical purposes. 9. To sum up, both the above captioned appeals of the assessee is allowed for statistical purposes. Order pronounced on this 09 th day of March, 2023. Sd/- Sd/- (R. S. SYAL) (S. S. VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 09 th March, 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, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.