NETRA SEVA KENDRA , PUJNE V. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE

ITA 139/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9550 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 27-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KALIKA SINGH
• Section: 12AA

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । 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.139/PUN/2020 धििाारण वर्ा / Assessment Year : 2019-20 Netra Seva Kendra, 250, D3, Shaniwar Peth, Pune – 411030 PAN : AABTN4056C ......अपीलार्थी / Appellant बिाम / V/s. The CIT, Exemption, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Sarvesh Khandelwal Revenue by : Shri Kalika Singh सुनवाई की तारीख / Date of Hearing : 05-07-2022 घोषणा की तारीख / Date of Pronouncement : 07-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 30-11-2019 passed by the Commissioner of Income Tax (Exemption), Pune [(‘CIT(Exemption’)] for assessment year 2019-20. 2. Heard both the parties and perused the material available on record. We note that the assessee made an online application in Form No. 10A for approval of the Trust/Institution u/s. 12AA of the Act on 05-05-2019. The CIT(Exemption) issued letter to the assessee requesting to upload certain information/clarification. In compliance, the assessee uploaded details in ITBA portal. According to the CIT(Exemption) the compliance made by the 2 ITA No.139/PUN/2020, A.Y. 2019-20 assessee is not complete in respect of amended copy of Trust Deed/MOA. The ld. AR submits that all the details sought by the CIT(Exemption) were uploaded and the finding of non-furnishing of details by the CIT(Exemption) is incorrect. Therefore, we find the order of CIT(Exemption) in rejecting the approval u/s. 12AA of the Act is not justified and the assessee requires another opportunity in support of its claim. The ld. DR did not report objection in remanding the matter to the file of CIT(Exemption). Therefore, considering the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(Exemption) for necessary examination and the assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 3. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 07 th July, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 07 th July, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT, Exemption, Pune 4. The Addl./Joint CIT, Exemption Range, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune