SHRI DIGAMBAR JAIN KHANDELWAL PANCHAYAT , NAGPUR V. CIT EXEMPTION , PUNE

ITA 13/NAG/2020

AI Insights

The case involves an appeal by Shri Digambar Jain Khandelwal Panchayat against the order of the Commissioner of Income Tax (Exemption), Pune, which denied the registration of the trust under section 12AA(1)(b)(ii) of the Income Tax Act, 1961. The primary reason for the denial was the assessee's failure to submit details of the activities carried out, despite being given an opportunity to do so. The tribunal heard arguments from both parties, with the assessee represented by Shri Kapil Hirani and the revenue by Shri Kailash Kanojiya. After considering the submissions, the tribunal decided to set aside the CIT(E)'s order and remand the case for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136134 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 12-01-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

।आयकर अपीलीय अिधकरण Ɋायपीठ नागपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.13/NAG/2020 िनधाᭅरण वषᭅ / Assessment Year : - Shri Digambar Jain Khandelwal Panchayat, Sakkardhara Road, Near Gandhi Putla, Juni Shukarwari, Nagpur -440009. PAN: AANTS 7301 P V s The Commissioner of Income Tax (Exemption), Pune. Appellant / Assessee Respondent / Revenue Assessee by Shri Kapil Hirani – CA Revenue by Shri Kailash Kanojiya – DR Date of hearing 31/08/2023 Date of pronouncement 13/10/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.CIT(E), Pune under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 dated 30.12.2019. Findings & Analysis : 2. We have heard both the parties and perused records. On perusal of the ld.CIT(E)’s order, it is observed that ld.CIT(E) has denied the registration only on one ground i.e. assessee failed to ITA No.13/NAG/2020 Shri Digambar Jain Khandelwal Panchayat [A] 2 submit the details of the activities carried out in spite of giving opportunity. The ld.Authorised Representative for the assessee submitted that all the necessary details were filed and it is a very Old Trust. 3. On the other hand, the ld.Departmental Representative of the Revenue relied on the orders of the Lower Authorities. 4. In these facts and circumstances of the case, the order of the ld.CIT(E) is set-aside to ld.CIT(E) for denovo adjudication after giving opportunity. The assessee shall provide all the necessary document required by the ld.CIT(E). Ld.CIT(E) shall provide opportunity of hearing. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 13 th October, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 13 th October, 2023/ SGR* ITA No.13/NAG/2020 Shri Digambar Jain Khandelwal Panchayat [A] 3 आदेशकᳱᮧितिलिप अᮕेिषत /Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर बᱶच, नागपुर/ DR, ITAT, Bench, Nagpur. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.