Sonai Pratishthan , Pune V. CIT(E), Pune, Pune

ITA 360/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1392 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-05-2024
• Assessment Year: misc
• Appeal Filed On: 21-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: R C DOSHI
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.360/PUN/2024 Sonai Pratishthan At Post Gokhali, Tal – Indapur, Pune – 413106 Vs. CIT(Exemption), Pune PAN: AAGAS7853Q (Appellant) (Respondent) Assessee by : Shri R C Doshi Department by : Shri Ajay Kumar Keshari Date of hearing : 26-06-2024 Date of pronouncement : 27-06-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 16.10.2023 of the CIT(Exemption), Pune rejecting the application filed by the assessee for grant of registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Facts of the case, in brief, are that the assessee filed an application before the CIT(Exemption) in Form No.10AB on 10.04.2023 for grant of exemption. The CIT(Exemption) vide its notice dated 03.08.2023 asked the assessee to furnish 2 ITA No.360/PUN/2024 certain details to which the assessee responded by filing the documents on 12.08.2023 and thereafter on 19.08.2023. After verification of the documents furnished by the assessee, the CIT(Exemption) noticed various discrepancies for which he asked the assessee vide notice dated 06.10.2023 to furnish certain more details. Although the notice was duly served on the portal and e-mail and due date for the compliance was 11.10.2023, however, the assessee neither furnished any explanation nor responded on or before the due date. In view of the non- compliance by the assessee, the CIT(Exemption) rejected the application filed by the assessee as non-maintainable and accordingly, rejected the same. 3. Aggrieved with such order of CIT(Exemption), the assessee is in appeal before the Tribunal. 4. The Ld. Counsel for the assessee submitted that due to lack of technical knowledge, the concerned person of the trust could not see the notice dt 06.10.2023 sent through e-mail by the CIT(Exemption) asking for further details, for which all these unfortunate events happened. He submitted that given an opportunity, the assessee is in a position to file all the relevant details and substantiate its claim of exemption u/s 12A of the Act. 5. The Ld. DR on the other hand strongly supported the order of the CIT(Exemption). 3 ITA No.360/PUN/2024 6. We have heard the rival arguments made by both the sides and perused the order of the CIT(Exemption) and the paper book filed on behalf of the assessee. It is an admitted fact that despite due opportunity granted by the CIT(Exemption) vide letter dated 06.10.2023 fixing the date of compliance on 11.10.2023, neither the assessee responded to the said notice nor furnished any explanation on or before the due date for which the CIT(Exemption) treated the application as non- maintainable and accordingly rejected the application. It is the submission of the Ld. Counsel for the assessee that due to lack of knowledge of the concerned person of the trust, the notice issued by the CIT(Exemption) dated 06.10.2023 could not be seen and therefore, all these unfortunate events happened. It is also his submission that given an opportunity, the assessee is in a position to furnish all the relevant details as desired by the CIT(Exemption). Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(Exemption) with a direction to grant one more opportunity to the assessee to substantiate its case by filing the requisite details. The CIT(Exemption) shall decide the issue as per fact and law after providing due opportunity of being heard to the assessee. The assessee is also hereby directed to submit the details on the appointed date of hearing without seeking any adjournment under any pretext, failing which the CIT(Exemption) is at liberty to 4 ITA No.360/PUN/2024 pass appropriate order as per law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27 th June, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 27 th June, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. DR, ITAT, ‘B’ Bench, Pune गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 5 ITA No.360/PUN/2024 S.No. Details Date Initials Designation 1 Draft dictated on 26.06.2024 Sr. PS/PS 2 Draft placed before author 27.06.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order