Madhava Seva Mandal, Pune V. Commissioner of Income-Tax (Exemption), , Pune

ITA 180/PUN/2021

AI Insights

The case involves Madhv Seva Mandal, which appealed against the decision of the CIT Exemption, Pune, rejecting their application for registration under section 12AA of the Income-tax Act, 1961. The tribunal noted that the rejection was partly due to the non-submission of certain documents by the assessee, which was likely affected by the COVID-19 pandemic. The tribunal decided to remand the case back to the CIT Exemption for a detailed examination of the submitted documents and to allow the assessee an opportunity to present their case with all necessary evidence.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 124334 (ITAT-PUNE)
• Duration Of Justice: 18 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-11-2022
• Assessment Year: misc
• Appeal Filed On: 17-03-2004
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJEEV KULKARNI
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 180/PUN/2021 Madhv Seva Mandal 401 Tulips CHS Ltd., Bhandrakar Institute Road, 801 Deccan Gymkhana, Pune-411 004 PAN: AAFTM 5069E Appellant Vs. The C.I.T. Exemption Pune. Respondent Appellant by : Shri Rajeev Kulkarni, CA Respondent by : Shri Ganesh Bare Date of Hearing : 25-11-2022 Date of Pronouncement : 29-11-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. C.I.T. Exemption, Pune 25-03-2021 as per the following grounds of appeal. 1. On the facts, circumstances and in law, the CIT Exemption, Pune, has erred in rejecting the application of the Appellant made for registration u/s 12AA (1)(b)(ii) without appreciating all the facts and circumstances and submission made and coming to untenable conclusions based on irrelevant and extraneous conditions not warranted by law. The appellant may be granted registration in accordance with law. 2. The appellant craves leave to ad, amend, alter or delete any one or more of the grounds of appeal as may be required in the nature and circumstances of the case.” 2. The solitary grievance of the assessee is the rejection of application for registration u/s 12AA of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) by the ld. CIT Exemption. 3. At the time of hearing, the ld. A.R of the assessee prayed for an adjournment which is rejected. Parties are heard, materials on record are considered and the matter is adjudicated on merits. 2 ITA No. 180 of 2021 Madhva Seva Mandal 4. The relevant facts are that the assessee made an online application in form No. 10A for approval of the Trust/Institution u/s 12AA of the Act on 23-09- 2020 under the category of Religious-cum-Charitable Trust/Institution. The assessee is registered under the Bombay Public Trust Act, 1950 with registration No. e/8076/9 dated 08-01-2017. 5. It is evident from para 3 and 4 of the order of the ld. CIT Exemption that the assessee has not filed certain documents/evidences specifically regarding the Donations Received for Corpus Fund and that the assessee has also not submitted copies of directions received from donors treating the same donation towards corpus. We also observe from the date of order of the ld. CIT Exemption i.e. 25-03-2021 that the period is covered by the pandemic and it is in all probabilities because of which the assessee was not able to furnish the requisite details before the concerned authority. We are of the considered view that the matter needs to be verified in detail and therefore, in the interest of justice, we set aside the order of the ld. CIT Exemption and remand the matter back to his file to re-adjudicate as per law considering the detailed evidences that should be filed before him by the assessee and at the some time, we direct the assessee to be present before the ld. CIT Exemption with all the relevant documents/evidences to represent their case on merits. Grounds of appeal are allowed for statistical purposes. 3 ITA No. 180 of 2021 Madhva Seva Mandal 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 29 th day of November, 2022 Sd/- sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the 29 th November 2022 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT 4 Pune 4. D.R. ITAT „A‟ Bench 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 4 ITA No. 180 of 2021 Madhva Seva Mandal 1 Draft dictated on 25-11-2022 Sr.PS/PS 2 Draft placed before author 28-11-2022 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 29-11-2022 Sr.PS/PS 7 Date of uploading of order 29-11-2022 Sr.PS/PS 8 File sent to Bench Clerk 29-11-2022 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order