JAYANTARA DEVELOPMENT FOUNDATION, NAGPUR V. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 155/NAG/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7836 (ITAT-NAGPUR)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-03-2024
• Assessment Year: misc
• Appeal Filed On: 24-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 12A

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 आयकरअपीलसं. / ITA No.155/NAG/2023 िनधाᭅरणवषᭅ / Assessment Year : - Jayantara Development Foundation, Survey No.332/01, Kamleshwar Road, Village NImji, Tah. Kamleshwar, Nagpur – 441501. PAN: AAFCJ1272M V s The Commissioner of Income Tax(Exemption), Pune. Appellant / Assessee Respondent / Revenue Assessee by Shri Mukesh Agrawal – CA Revenue by Shri Kailash C. Kanojiya – CIT(DR) Date of hearing 18/03/2024 Date of pronouncement 15/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.CIT(Exemption) dated 31.03.2023 passed under section 12AB r.w.s. 12A of the Act. The assessee has raised the following grounds of appeal : ITA No.155/NAG/2023 Jayantara Development Foundation [A] 2 “1. On the facts and circumstances of the case and in law, the learned CIT (Exemptions) - Pune grossly erred in rejecting the application submitted by the Appellant for grant of approval U/s 12Aof the I.T Act, 1961 which is illegal, invalid and against the principles of natural justice. 2. On the facts and circumstances of the case and in law, the learned CIT (Exemptions) - Pune ought to have granted approval under section 12A to the Appellant as the Appellant has duly complied with all the conditions as prescribed under law for grant of approval under section 12AoftheAct. 3. The Appellant craves leave to add, amend, alter, vary and / or withdraw any or all the above grounds of Appeal.” Submission of ld.AR : 2. The ld.AR filed a paper book containing copies of submission made by assessee before the ld.CIT(E) dated 23.03.2023 and 31.01.2023. The ld.AR also filed a copy of note on activities. The ld.AR submitted that though assessee had filed elaborate reply before the ld.CIT(E), the ld.CIT(E) rejected the assessee’s application on the ground that “No credible evidence filed by the assessee”. Submission of ld.DR : 3. The ld.Departmental Representative(ld.DR) for the Revenue relied on the order of ld.CIT(E). ITA No.155/NAG/2023 Jayantara Development Foundation [A] 3 Findings & Analysis : 4. We have heard both the parties and perused the records. It is observed that ld.CIT(E) has rejected the application of the assessee on the ground that assessee failed to furnish cogent evidence and hence genuineness of the activities of the assessee could not be proved. 5. On perusal of the submission filed by the assessee vide letter dated 31.01.2023 and 23.03.2023, it is observed that assessee had filed note on activities along with list of beneficiaries. It is a fact that assessee’s activities were recently started from April, 2021.As per the note on activities, assessee had carried following activities : i) Distributed Fruits, Soya Milk, Biscuits etc., to the poor patients admitted in general ward of Government Hospital. ii) Provided financial assistance to pay medical bills of some patients. iii) Reimbursed Education Fee of some children belonging to Lower Economic Class. ITA No.155/NAG/2023 Jayantara Development Foundation [A] 4 4.1 It has been claimed by assessee that the assessee had filed copies of bills, invoices and list of beneficiaries. 4.2 However, ld.CIT(E) has merely rejected application on the ground that no evidence has been filed. In these facts and circumstances of the case, we set-aside the order of ld.CIT(E) to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity to the assessee. 5. In the result, appeal of the Assessee is Allowed for Statistical Purpose. Order pronounced in the open Court on 15 th April, 2024. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 15 th April, 2024/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / 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. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर बᱶच, नागपुर/ DR, ITAT, Bench, Nagpur. 6. गाडᭅफ़ाइल / Guard File. ITA No.155/NAG/2023 Jayantara Development Foundation [A] 5 आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.