Educate To Elevate Trust, Pune V. Commissioner of Income Tax (Exemptions), Pune

ITA 295/PUN/2023

AI Insights

The case involves the Educate to Elevate Trust, which appealed against the ex parte orders of the CIT(Exemption) denying them the benefit of registration under section 12AA and approval under section 80G of the Income-tax Act, 1961. The CIT(Exemption) had rejected the applications due to non-compliance by the assessee in responding to notices issued for document verification. The Tribunal found that the assessee was not given a proper opportunity to present their case and thus decided to set aside the CIT(Exemption)'s orders and remand the matter for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137781 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-05-2023
• Assessment Year: misc
• Appeal Filed On: 14-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA. Nos.295 & 296/PUN/2023 Educate to Elevate Trust, 383/C, Khopkar Heights, Rasta Peth, Pune – 411 001 Maharashtra PAN : AABTE0832D Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : These two appeals by the assessee are directed against the ex parte orders dated 17-01-2023 passed by the CIT(Exemption) denying the benefit of registration u/s.12AA and approval u/s.80G of the Income-tax Act, 1961 (hereinafter also called ‘the Act’). 2. It is seen that the assessee filed Form No.10B for granting registration u/s.12AA and approval u/s.80G respectively. In order to verify the genuineness of the activities carried out by the assessee, some notices were issued to the assessee through the Assessee by Shri Mahavir Jain Revenue by Shri Mallikarjun Utture Date of hearing 02-05-2023 Date of pronouncement 03-05-2023 ITA Nos.295 & 296/PUN/2023 Educate to Elevate Trust 2 ITBA Portal on 26-11-2022 and 27-11-2022 calling for uploading of certain documents. The assessee did not respond to the said notices. In the absence of any compliance from the side of the assessee, the ld. CIT(Exemption) chose to reject the applications of the assessee for grant of registration u/s.12AA and approval u/s.80G. Against the said rejection, the assessee has approached the Tribunal. 3. The ld. AR submitted that the assessee’s case could not be presented before the ld. CIT(E) properly due to reasons beyond the control of the assessee. He, therefore, prayed for giving another opportunity to represent the case. Considering the entirety of facts and circumstances, we are of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matter is remitted to the file of the ld. CIT(E) with a direction to decide the issues afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh proceedings. ITA Nos.295 & 296/PUN/2023 Educate to Elevate Trust 3 4. In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 03 rd May, 2023. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 03 rd May, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr. CIT concerned DR, ITAT, ‘A’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA Nos.295 & 296/PUN/2023 Educate to Elevate Trust 4 Date 1. Draft dictated on 02-05-2023 Sr.PS 2. Draft placed before author 03-05-2023 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. *