Vijay Nana Sports Adventure and Rifle Association, Jalgaon V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 219/PUN/2023

AI Insights

The case involves Vijay Nana Sports Adventure And Rifle Association, which appealed against the decision of the Commissioner of Income Tax (Exemption), Pune, who had refused the grant of 12AA registration. The refusal was based on the appellant's non-compliance with the documentation requirements as stipulated under section 12AA(1)(b)(ii) of the Income-tax Act, 1961. The tribunal found that the appellant was not given a sufficient opportunity to present their case, which constituted a violation of the principles of natural justice. Consequently, the matter was remanded back to the CIT(E) for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136182 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-04-2023
• Assessment Year: misc
• Appeal Filed On: 21-02-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 12AA

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ ” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE HON’BLE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No. 219/PUN/2023 Vijay Nana Sports Adventure And Rifle Association Amalner, Jalgaon-425401. PAN:AAATV8015G . . . . . . . अपीलाथी / Appellant बनाम / V/s. Commissioner of Income Tax Officer Exemption, Pune. . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Pramod Shingte Revenue by : Shri Sardar Singh Meena सुनवाई की तारीख / Date of conclusive Hearing : 05/04/2023 घोषणा की तारीख / Date of Pronouncement : 05/04/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the assessee is assailed against the refusal order of grant for 12AA registration, passed u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 [for short “the Act”] by the Commissioner of Income Tax (Exemption), Pune [for short “CIT(E)”] dt. 30/11/2022 for the reasons of non-compliance with the requirement sought. Vijay Nana Sports Adventure And Rifle Association ITA No.219/PUN/2023 PAN:AAATV8015G ITAT-Pune Page 2 of 4 2. Without duplicating the grounds raised in the present appeal memo, it shall suffice to articulate that, the sole and substantive grievance of the appellant is directed against the rejection of grant of 12AA registration in violation of principle of natural justice. 3. Concisely stated facts borne out of the case records are; the appellant has e-filed an application in Form No 10A on 05/05/2022 seeking grant of registration u/s 12AA under the category of charitable trust / institution. The Ld. CIT(E) in-order to verify the objects, activities and to ascertain the fulfilment of conditions for granting registration u/s 12AA of the Act, was put the appellant to a notice dt. 03/09/2022 thereby calling upon additional documents. Perusing the submission, the Ld. CIT(E) without further notice, rejected the application in the event of failure to adduce the sufficient information and documents necessary for the purpose. Aggrieved thereby, the appellant is in appeal alleging the action of Ld. CIT(E) as erroneous. Vijay Nana Sports Adventure And Rifle Association ITA No.219/PUN/2023 PAN:AAATV8015G ITAT-Pune Page 3 of 4 4. We have heard the rival contentions of both the parties; and subject to the provisions of rule 18 of “ITAT Rules”, perused the material placed on record, case laws relied upon by the appellant as well the respondent and duly considered the facts of the case in the light of settled legal position forewarned to either parties. 5. Ostensibly, the preliminary submission of the appellant did not productively prove its eligibility and claim for grant of approval for 12AA, as a consequence the Ld. CIT(E) without further opportunity to the appellant rejected the application in violation of principle of natural justice as commanded by proviso to section 12AA(1)(b)(ii) of the Act, thus action of the Ld. CIT(E) suffered from sufficiency of reasonable opportunity to the appellant to refute the rejection vis-à-vis to comply with the requirements sought. It shall be worthy to underlined that the opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper Vijay Nana Sports Adventure And Rifle Association ITA No.219/PUN/2023 PAN:AAATV8015G ITAT-Pune Page 4 of 4 opportunity, the doctrine of natural justice is a facet of fair play in action and no person shall be saddled with a liability without being heard. 6. Thus for the aforestated reason, we without commenting on the merits of the case, deem fit to remand the matter back to the file of Ld. CIT(E) for according reasonable & effective opportunity to refute the rejection vis-à-vis to comply with the requirements sought. 7. Resultantly, the appeal of the appellant is ALLOWED FOR STATISTICAL PURPOSE in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Wednesday 05 th day of April, 2023. -S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 05 th day of April, 2023. आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT, Pune 4. The Pr. CIT(E), Pune 5. DR, ITAT, Pune “B” Bench, Pune 6. ग र्डफ़ इल / Guard File. आिेश नुस र / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकरअपीलीय न्य य दिकरण, पुणे / ITAT, Pune.