Dnyandhamma Bahuuddeshiya Vikas Sanstha , Nagpur V. Commissioner of Income Tax Exemption , Pune

ITA 234/NAG/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8847 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 02-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

ITAT-Nagpur Page 1 of 4 आयकरअपीलीय न्यायाधिकरण न्यायपीठ नागपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No. 234/NAG/2019 धनिाारणवर्ा / Assessment Year :-2019-2020 Dnyandhamma Bahuuddeshiya Vikas Sanstha, 53, Kukde Layout, Nagpur - 440027. PAN :AACTD 4720 A .......अपीलाथी / Appellant बनाम / V/s. Commissioner of Income Tax – (Exemption) Shankar Seth Rd., Pune - 411037(Maharashtra) ......प्रत्यथी / Respondent Appearances Assessee by :Shri Atik Bansal Revenue by :Shri Pradeep Headoo सुनवाईकीतारीख / Date of conclusive Hearing : 15/02/2022 घोषणाकीतारीख / Date of Pronouncement : 15/02/2022 आदेश/ ORDER PER JAMLAPPA D. BATTULL, AM; Against the order of rejection of Commissioner of Income Tax -Exemption, Nagpur[for short “CIT(E)”]passed u/s 80Gof the Income-tax Act, 1961 [for short “the Act”]vide order dt27/06/2019, the appellant trust filed this appeal before Income Tax Appellate Tribunal [for short “the Tribunal”] u/s 253. ITA No. 234/NAG/2019 AY – 2019-2020 ITAT-Nagpur Page 2 of 4 2. Before advancing the matter on facts for adjudication, it is necessary to reproduce ground challenged by the appellant assessee as under; “1. That the Ld CIT(Exemption) rejected the application filed in Form 10G as the appellant’s application u/s 12AA was rejected. The learned CIT rejected the application on the ground of non-compliance to the questionnaire ignoring the fact that reply duly uploaded on e-portal. The learned CIT should have asked for information / compliance if he was not satisfied but he failed to do so.” 3. As accentuated from the records, the facts of the case pithily are; the assessee is a registered trust, which preferred an application in form 10G for grant of recognition u/s 80G of the Act on 05/12/2018 along-with the details including note on activities, financial statements and details of its’ trustees through e- portal. In the absence of certificate of registration u/s 12A, Ld CIT(E) categorically rejected the application for grant of registration u/s 80G(5)(vi) of the Act for loud reason that, the appellant application for registration u/s 12A was rejected. 4. On this scheduled date of hearing, the counsel for the assessee referring to an application of withdrawal vide Dny/I Tax/2022/011 dt 27/01/2022 made to and received by this Tribunal, entreated for withdrawal of appeal from prosecuting the matter further without citing any reasons in the written application. 5. Ld departmental representative expressed no objection for the withdrawal of this appeal. ITA No. 234/NAG/2019 AY – 2019-2020 ITAT-Nagpur Page 3 of 4 6. After hearing to the rival contention of both the parties; perused material placed on record and duly considered the facts of the case in the light of legal position. Ergo, in the light of written application from the appellant and no objection from the respondent, we allow the appeal for withdrawal. 7. Resultantly, the appeal of the appellant assessee is dismissed in above terms, with no order as to cost. Order pronounced in the open court on this Tuesday15 th day of February, 2022. Sd/- Sd/- RAVISH SOOD JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर/ RAIPUR ; ददनाांक / Dated :15 th February, 2022 आदेशकीप्रधिधलधपअग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Appeals), Nagpur (C.G) 4. The Pr. CIT, Nagpur (C.G) 5.दवभागीयप्रदतदनदध,आयकरअपीलीयन्यायादधकरण,नागपुरबेंच, नागपुर / DR, ITAT, Nagpur Bench, Nagpur. 6.गार्डफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy //दनजीसदचव / Private Secretary आयकरअपीलीयन्यायादधकरण, नागपुर बेंच, नागपुर / ITAT, Nagpur ITA No. 234/NAG/2019 AY – 2019-2020 ITAT-Nagpur Page 4 of 4 Sr Event Occurrence Date Attributes 1 Draft dictated on 15/02/2022 Sr.PS/PS 2 Draft placed before author 15/02/2022 Sr.PS/PS 3 Draft proposed and placed before the second Member 15/02/2022 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 Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the Asstt Registrar 11 Date of dispatch of order