Appeal details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 2866 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-03-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2019-2020
Appeal Filed On
25-02-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.269/PUN/2020 TALENSETU SKILL TRAINING FOUNDATION, OFFICE NO.21-21/A TO 22-22A, 2 ND FLOOR, KUNAL PLAZA, PUNE 411 019 PAN : AAHCT0351R VS. CIT (EXEMPTION), PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DA TED 29-01-2020 PASSED BY THE LD. CIT (EXEMPTION), PUNE REJEC TING THE APPLICATION FOR GRANT OF RECOGNITION U/S.80G(5)(VI) OF THE INC OME- TAX ACT, 1961 (HEREINAFTER ALSO CALLED THE ACT). 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE, THAT THE ASSESS EE MADE AN ONLINE APPLICATION IN FORM 10G FOR GRANT OF RECOGNITION U/S. 80G(5)(VI) OF THE ACT ON 25-07-2019 STATING THAT IT CAME INTO EXISTENCE ON 19-11-2018. THE ASSESSEE HAS BEEN GRANTE D ASSESSEE BY SHRI NIKHIL PATHAK REVENUE BY SHRI DEEPAK GARG DATE OF HEARING 16-03-2020 DATE OF PRONOUNCEMENT 16-03-2020 ITA NO.269/PUN/2020 TALENSETU SKILL TRAINIING FOUNDATION 2 REGISTRATION U/S.12AA VIDE ORDER DATED 30-05-2019. THE LD. CIT(E), VIDE HIS LETTER DATED 20-08-2019, REQUESTED THE ASS ESSEE TO UPLOAD CERTAIN INFORMATION/CLARIFICATION BY 19-09-2019 FOR ENABLING HIM TO VERIFY THE GENUINENESS OF THE ACTIVITIES CARRIED OUT BY IT. THE ASSESSEE MADE PART COMPLIANCE. A FINAL OPPOR TUNITY WAS GRANTED TO THE ASSESSEE BY MEANS OF LETTER ISSUED ON 2 0-12- 2019 AND AGAIN ON 24-12-2019. THE ASSESSEE FAILED TO F URNISH FURTHER DOCUMENTS REQUIRED FOR BY THE LD. CIT(E) FOR VER IFICATION OF THE ACTIVITIES. THIS LED TO THE LD. CIT (EXEMPTION) REJECTING THE ASSESSEES APPLICATION FOR GRANT OF RECOGNITION. AGGRIEVED THEREBY, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. A COPY OF FIRST LETTER DATED 20-12-2019 WRITTEN BY THE LD. CIT(EXEMPTION) TO THE ASSESSEE IS AVAILABLE AT PAGE 76 OF THE PAPER BOOK, SEEKING DETAILS ON VARIOUS ASPECTS. THE A SSESSEE FURNISHED PART DETAILS, WHOSE COPIES HAVE ALSO BEEN PLACED ON RECORD. AGAIN ON 24-12-2019, THE LD. CIT (EXEMPTION) RE QUIRED CERTAIN MORE DETAILS IN A TABULAR FORM. COPY OF SUCH LETTER DATED 24-12-2019 IS AVAILABLE AT PAGE 146 OF THE PAPER BOOK. A COPY OF THE ASSESSEES REPLY HAS BEEN PLACED AT PAGE 148 OF THE PAPER BOOK ITA NO.269/PUN/2020 TALENSETU SKILL TRAINIING FOUNDATION 3 STATING THAT REPLY SUBMITTED ON 27-12-2019 AS PER NOTICE DA TED 20-12-2019 QUESTIONNAIRE. THE LD. AR STATED THAT THOUGH MO ST OF THE INFORMATION, AS DESIRED BY THE LD. CIT, WAS SUPPLIED BU T THE ASSESSEE COULD NOT FURNISH THE COMPLETE INFORMATION FOR LACK OF TIME. IN THE GIVEN CIRCUMSTANCES, WE ARE OF THE CONSIDERE D OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNE D ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT (EXEMPTION). WE ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE ISSUE AFRESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTU NITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2020. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 16 TH MARCH, 2020 ITA NO.269/PUN/2020 TALENSETU SKILL TRAINIING FOUNDATION 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT (EXEMPTION), PUNE 4. , , / DR B, ITAT, PUNE 5. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 16-03-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16-03-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *
