APPRENTICE PROJECT FOUNDATION, PUNE V. CIT Exemption, Pune

ITA 2039/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0429 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 17-12-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणे मŐ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.2039/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2019-20 Apprentice Project Foundation, S.No.206, DYNASTY, J-1102, Near Malpani Greens Society, Kaspate Wasti, Wakad, Pune – 411057. PAN: AAQCA 5629 L Vs The Commissioner of Income Tax – Exemption, Pune. Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Anurag Shivastava – DR Date of hearing 10/06/2022 Date of pronouncement 15/06/2022 आदेश / ORDER PER S.S.Godara, JM: This Assessee’s appeal is directed against the Commissioner of Income Tax(Exemption), Pune’s order, dated 31.08.2019 passed in case no.ITBA/EXMS/EXM-1/2019-20/1017698183(1) involving proceedings u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 in short “the Act”. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 2. Coming to assessee’s sole substantive ground that the CIT(E) has erred in law on facts in declining section 12AA registration filed on 23.02.2019, we note at the outset with the able assistance coming from the Revenue side that it had been issued a show cause notice dated 16.03.2019 which stood returned with the remarks “not claimed”. This ITA No.2039/PUN/2019 for A.Y. 2019-20 Apprentice Project Foundation (A) 2 appears to have formed the sole reason for the learned CIT(E) to reject the assessee’s foregoing registration. 3. Learned departmental representative could hardly rebut the clinching factual position emanating from the CIT(E)’s discussion that the assessee’s object clause(s) in its corresponding trust deed have nowhere been considered as to under which limb of section 2(15) of the Act do they fall. This is indeed coupled with the fact that CIT(E)’s order has been passed ex-parte as well. Faced with the situation, we deem it appropriate to restore the assessee’s instant section 12AA grievance back to the CIT(E) for this afresh adjudication as per law within three effective opportunities. Ordered accordingly. 4. Delay of 49 days is in filing of instant appeal stands condoned. 5. This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the open Court on 15 th June, 2022. Sd/- Sd/- (DIPAK P.RIPOTE) (S S GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 15 th June, 2022/ SGR* आदेश कᳱ ᮧितिलिप 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, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT, Pune.