DURGA PARAMESHWARI AND SAADETEEN SHAKTIPEETH PRATISHTHAN, THANE V. CIT (EXEMPTION), Pune

ITA 3099/MUM/2022

AI Insights

The case involves Durga Parameshwari And Saade Teen Shaktipeeth Pratishthan, a trust registered under the Bombay Public Trust Act, which appealed against the order of the Commissioner of Income Tax (Exemption), Pune. The appeal challenged the rejection of their application for registration under section 80G(5)(iv) of the Income Tax Act, 1961, which was initially provisionally approved but later rejected due to non-submission of required information. The Tribunal found that the assessee was not given adequate opportunity to comply with the information request, thus violating principles of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125803 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 31-01-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 07-12-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3099/Mum./2022 (Assessment Year : 2022–23) Durga Parameshwari And Saade Teen Shaktipeeth Pratishthan Een Shaktipeeth Pratishtha Navsaraswati Niketan Sant Namdeo Path Lane No Near Rocket Depot Dombivli (East), Thane District 421 201 PAN – AAATD9433E ................ Appellant v/s Commissioner of Income Tax (Exemp.) Pune ................Respondent Assessee by : Shri Prakash Marathe Revenue by : Smt. Riddhi Mishra Date of Hearing – 01/02/2022 Date of Order – 03/02/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 29/09/2022 passed under section 12AB r/w section 80G(5)(iii) of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Exemption), Pune (“learned CIT”). 2. In the larger interest of justice, the slight delay of 10 days in filing the present appeal is condoned. During the hearing, the learned DR also did not raise any objection against the condonation of the aforesaid delay. Durga Parameshwari And Saade Teen Shaktipeeth Pratishthan ITA no.3099/Mum./2022 Page | 2 3. In this appeal, the assessee has raised the following ground: “1. Order passed by the Learned Commissioner of Income-Tax, Exemption, Pune U/s 12AB rws 80G(5)(iii) dated 29/09/2022[DIN: TBA/EXM/F/EXM45/ 2022-23/1046114196(1))] is Bad in law as (a) it seems that the Judicial Mind has not been applied, (b) the Proper Reasonable Opportunity of being Heard has not been given & (c) Rejected only for the want of Note on the Activities of the Trust or Rebutting the same for its compliance and ignoring the fact that the registration under section 12AB has been granted hence the aforesaid Original Order passed may please be restored.” 4. The brief facts of the case are: The assessee trust is registered under Bombay Public Trust Act, 1950 vide Registration No. E–4075, Thane, dated 09/03/2006. The assessee is registered under section 12A(1)(ac)(i) of the Act. The assessee applied in Form 10A for obtaining registration under section 80G(5)(iv), which was approved, and a provisional registration certificate under the aforesaid section in Form 10AC was issued on 24/09/2021. Subsequently, as per the amended provisions of section 12AB r/w section 80G(5)(iii), the assessee uploaded Form 10AB. Vide impugned order, application in Form 10AB was rejected by the learned CIT. 5. From the perusal of the impugned order, we find that the learned CIT in order to verify the genuineness of the activities of the assessee and fulfilment of conditions laid down in section 80G(5) of the Act, issued notice through ITBA portal on 02/08/2022 requesting the assessee to upload certain information/verification. The learned CIT granted another opportunity to the assessee vide notice dated 16/09/2022 to make necessary compliance and furnish the information sought. However, in absence of any submission of the assessee, the learned CIT proceeded to pass the impugned order rejecting the application made by the assessee in Form 10AB. Durga Parameshwari And Saade Teen Shaktipeeth Pratishthan ITA no.3099/Mum./2022 Page | 3 6. Having heard the submissions of both sides and perused the material available on record, we are of the considered view that in the interest of natural justice, the assessee should be provided with one more opportunity to present its case before the learned CIT. Accordingly, we set aside the impugned order and direct the learned CIT to de novo consider the application of the assessee trust as per law. As a result, sole ground raised by the assessee is allowed for statistical purposes. 7. In the result, the appeal by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 03/02/2023 Sd/- B.R. BASKARAN ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 03/02/2023 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The CIT(A); (4) The CIT, Mumbai City concerned; (5) The DR, ITAT, Mumbai; (6) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Assistant Registrar ITAT, Mumbai