Jirawala Parshvanath Murtipujak Jain Trust, New Panvel (East) V. CIT EXEMPTION, PUNE

ITA 279/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2176 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Appeal Filed On: 13-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KEYUR PATEL LD.
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE ITAT-Pune Page 1 of 3 BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील स ं . / ITA No. 0279/PUN/2024 Jirawala Parshvanath Murtipujak Jain Trust C5/23/04, Sector-18, Panvel, Raigad-410206. PAN:AAETJ3011E . . . . . . . अपीलार्थी / Appellant बनाम / V/s. The Commissioner of Income Tax Exemption, Pune . . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : None for the Assessee Revenue by : Mr Keyur Patel [‘Ld. DR’] स ु नवाई की तारीख / Date of conclusive Hearing : 28/05/2024 घोषणा की तारीख / Date of Pronouncement : 28/05/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the assessee challenges DIN & order No. ITBA/EXM/F/EXM45/2023-24/1057426215(1) dt. 26/10/2023 of Commissioner of Income Tax-Exemption, Pune [for short ‘CIT(E)’] passed u/s 12A(1)(iv) of the Income- tax Act, 1961 [for short ‘the Act’] 2. The case was called twice, none appeared on bequest of the appellant assessee nor there any application for adjournment filed. In view thereof we deem it appropriate to proceed and adjudicate the matter on merits u/s 24 of ITAT-Rules, 1963. Snigmay Foundation ITA No.1154/PUN/2023 ITAT-Pune Page 2 of 3 3. Heard the Ld. DR Mr Patel and subject to the provisions of rule 18(7) of ITAT- Rules, 1963, perused material placed on record. 4. We observed that, the appellant assessee trust had applied for registration under clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act on 08/05/2023. Upon perusal of Form 10AB and accompanying documents, the Ld. CIT(E) by issue of notice dt. 08/08/2023 called upon the appellant to substantiate its existence and genuineness of activities carried out and to furnish certain information / clarification with their respect etc., In the event of effective failure, the assessee vide notices dt. 07/09/2023 &17/10/2023 was again granted opportunities to make good the shortcoming, however these notices also went futile. In absence of requisite material to enable to arrive at positive satisfaction, the Ld. CIT(E) concluded activities of the appellant as lacked from genuinity, thus rejected to grant u/s 12AB registration. 5. Apparently in the present case the appellant failed to furnish (a) details of activities (b) note on activities with exact nature & details of activities carried out by it (c) cogent material evidences in support of activities claimed to have carried out by it (if any) (d) tender explanation regarding not incurring any expenditure on the objects/activities of the trust as noticed from the financial statement placed on records for the year 2022-23 (e) details of beneficiaries (f) bills / invoices in relation to expenditure incurred (if any) etc. Thus there has been an effective non-compliance on the part of appellant to various notices issued by the Ld. CIT(E) which led formation of dis-satisfaction over the genuineness of activities of the appellant Trust which in turn resulted into rejection of application and cancellation of provisional registration granted on 01/10/2022 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Act Snigmay Foundation ITA No.1154/PUN/2023 ITAT-Pune Page 3 of 3 6. From the averment made in the statement of facts/written submission, we note that owning to default or negligence on the part of staff/professionals the communication from the registering authority calling upon the appellant to furnish former details/material went unnoticed which formed exclusive basis behind such non- compliances & resultant rejection otherwise than on merits of the case. 7. In view of the aforestated factual matrix, and in the event of non-adjudication on merits, we deem it fit to accord one more opportunity to the appellant trust to place on record the details and material as called upon by the registering authority so as to enable the Ld. CIT(E) to adjudicate the issue on merits. In view thereof, without offering any comment on merits of the case we remand the matter back to the file of Ld. CIT(E) with a direction to accord a One effective opportunity to the appellant trust to comply with the notified requirements and to decide the issue a fresh on merits in accordance with law. 8. In result, the appeal of the assessee is allowed for statistical purposes. U/r 34 of ITAT Rules, order pronounced in open court on this Tuesday 28 th day of May, 2024. -S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER प ु णे / PUNE ; ददना ां क / Dated : 28 th day of May, 2024. आदेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT, Pune (MH-India) 4. The CIT(E),Pune (MH-India) 5. DR, ITAT, Pune Bench ‘A’, Pune 6. गार्डफ़ाइल / Guard File. आदेशान ु सार / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, प ु णे / ITAT, Pune.