Pune Branch of Indian Society of Nephrology, Pune V. CIT, Exemption, Pune

ITA 30/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3591 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.30/PUN/2021 PUNE BRANCH OF INDIAN SOCIETY OF NEPHROLOGY, A-57, PURU HOUSING SOCIETY, AIRPORT ROAD, PUNE 411032. PAN: AADTP7104P .. /APPLICANT / V/S. CIT, EXEMPTION, PUNE. .. / RESPONDENT ASSESSEE BY : SHRI KISHOR PHADKE REVENUE BY : SHRI MOHIT JAIN / DATE OF HEARING : 13.05.2021 / DATE OF PRONOUNCEMENT : 13.05.2021 / ORDER PER S. S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 24.03.2020 PASSED BY THE CIT, EXEMPTION, PUNE. 2. WE NOTE THAT THIS APPEAL WAS FILED WITH A DELAY OF 269 DAYS AND TO CONDONE THE SAME, ASSESSEE FILED AN AFFIDAVIT DATED 14.02.2021. UPON HEARING BOTH THE PARTIES AND ON PERUSAL OF THE AFFIDAVIT, WE CONDONE THE DELAY OF 269 DAYS. 3. THE ASSESSEE RAISED TWO GROUNDS OF APPEAL AMONGST WHICH THE ONLY ISSUE RAISED FOR OUR CONSIDERATION IS WHETHER THE CIT, EXEMPTION IS JUSTIFIED IN 2 ITA NO.30/PUN/2021 REJECTING THE APPLICATION U/S 12AA OF THE ACT WITHOUT GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE IS A PUBLIC CHARITABLE TRUST FORMED ON 12.03.2018 AND REGISTERED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950 AND THE SOCIETIES REGISTRATION ACT, 1860. CONSIDERING THE OBJECT OF THE TRUST AND ACTIVITIES TO BE CARRIED OUT, THE ASSESSEE FILED AN APPLICATION ONLINE TO THE CIT, EXEMPTION, PUNE FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT ON 22.09.2019. IN RESPONSE TO THE SAID APPLICATION, THE CIT, EXEMPTION ISSUED A NOTICE THROUGH ONLINE SEEKING SUBMISSIONS OF THE ASSESSEE IN SUPPORT OF SEEKING REGISTRATION. THE ASSESSEE SUBMITTED HIS SUBMISSIONS ON 21.11.2019. AGAIN, THE CIT, EXEMPTION SOUGHT FURTHER DETAILS FROM THE ASSESSEE. ACCORDING TO THE LD. AR, THE SAID NOTICE WAS NOT RECEIVED ON EMAIL BUT WAS UPLOADED ON THE ITBA PORTAL. HIS CONTENTION WAS THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO SUBMIT FURTHER DETAILS AS SOUGHT BY THE CIT, EXEMPTION IN RESPONSE TO THE NOTICE DATED 01.02.2020. HAVING NO SUBMISSIONS FROM THE ASSESSEE, THE CIT, EXEMPTION PROCEEDED TO PASS ORDER ON 24.03.2020 ON WHICH DATE NATIONAL LOCKDOWN WAS IMPOSED DUE TO PANDEMIC COVID-19. WE FIND AS RIGHTLY POINTED BY THE LD. AR THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE IN RESPONSE TO THE NOTICE DATED 01.02.2020 WHEREIN THE CIT, EXEMPTION STATED TO HAVE ASKED FURTHER DETAILS FROM ASSESSEE, THE NOTICE OF WHICH UPLOADED ON ITBA PORTAL BUT NOT TO THE EMAIL OF THE ASSESSEE. THE LD. DR DID NOT CONTROVERT THE SAME AND HE FAIRLY AGREED FOR REMAND OF MATTER TO THE FILE OF THE CIT, EXEMPTION FOR HIS FRESH CONSIDERATION. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE SUBMISSIONS OF THE LD. AR AND LD. DR, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT, EXEMPTION FOR HIS FRESH CONSIDERATION IN VIEW OF THE DISCUSSION 3 ITA NO.30/PUN/2021 HEREINABOVE. THE ASSESSEE IS LIBERTY TO FILE ALL THE EVIDENCES, IF ANY, AND THE CIT, EXEMPTION SHALL AFFORD SUFFICIENT OPPORTUNITY TO THE ASSESSEE. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 13 TH DAY OF MAY, 2021. SD/- SD/- ( R. S. SYAL ) ( S. S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 13 TH MAY, 2021 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT, EXEMPTION, PUNE. 4 . , , , / DR, ITAT, B BENCH, PUNE. 5. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.