Mira Kulbir Dodd Multimedia Knowledge Delivery Trust, Pune V. The Commissioner of Income Tax (Exemption), Pune, Pune

ITA 119/PUN/2023

AI Insights

The case involves Mira Kulbir Dodd Multimedia Knowledge Delivery Trust, the appellant, who appealed against the decision of the CIT (Exemption), Pune, which had rejected their application for approval under section 80G(5) of the Income Tax Act. The primary contention was that the CIT (Exemption) had unjustly rejected their application without adequately considering their submissions. The Tribunal noted that the CIT (Exemption) had sought further information to verify the genuineness of the Trust's activities but found that the Trust had not complied with these requests. The Tribunal, considering the circumstances and the readiness of the assessee to provide the required evidence, decided to remand the case back to the CIT (Exemption) for a fresh evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134167 (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 80G(5) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

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 No.119/PUN/2023 Mira Kulbir Dodd Multimedia Knowledge Delivery Trust, A37, Phase I Athashri, Pashan Baner, Link Road, Pashan, Pune- 411021. PAN: AADTM7541D ........... 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: This appeal by the assessee against the order dated 30.11.2022 passed by the CIT, Exemption, Pune. 2. The only issue raised by the assessee is as to whether the CIT (Exemption) justified in rejecting the approval u/s 80G(5) of the Act without appreciating and considering the contention of the assessee. 3. We note that the assessee filed an application seeking approval u/s 80G(5) of the Act. The CIT (Exemption) sought information in order to verify the genuineness of activities for fulfillment of conditions laid down under the provisions of section 80G(5) of the Act. According to the CIT (Exemption), the assessee has submitted a general note on activity of distribution of 1400 MKD 2 ITA No.119/PUN/2023 Tablets and no evidence filed as called for. On perusal of the para no.3.2 and 3.3 of the impugned order, it is noticed that there was no compliance by the assessee for the information/clarification sought by the CIT (Exemption). The ld. AR submits that the assessee is ready to file all those evidences again which were filed before the CIT (Exemption) initially and prayed to remand the matter to the file of the CIT (Exemption) for its fresh consideration. The ld. DR reported no objection in this regard. Therefore, considering the facts and circumstances of the case and undertaking of the ld. AR, we deem it proper to remand the matter to the file of the CIT (Exemption) for its fresh consideration and 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. 4. In the result, the appeal filed by 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.