FAIZAN E KANZUL IMAAN, Ahmednagar V. CIT Exemption Pune, Pune

ITA 438/PUN/2023

AI Insights

The case involves an appeal by Faizan E Kanzul Imaan against the order of the Commissioner of Income Tax (Exemptions), which rejected the assessee's application for section 12AB registration on technical grounds of non-compliance, rather than on merits. The tribunal noted the absence of the assessee's representative during the hearings and decided to proceed with the appeal based on the submissions of the CIT-DR. The tribunal found that the CIT(E) had not considered the assessee's objects in relation to the statutory provision under section 2(15) of the Act, which led to the decision to allow the appeal for statistical purposes and direct a fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137012 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: A
• Next Hearing Date: 07-06-2023
• Assessment Year: misc
• Appeal Filed On: 16-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.438/PUN./2023 [U/sec.12AA of the I.T. Act, 1961] Faizan E Kanzul Imaan, Ground Floor, Khawja Garib Nawaz Masjid, Rajkot Chowl, Mukundnagar, Ahmednagar. Maharashtra. PIN 414 001 PAN AAATF7972Q vs. The Commissioner of Income Tax (Exemptions), Room No.322, 3 rd Floor, Income Tax Office, PMT Bldg., Shankar Seth Road, Pune – 411 037. Maharashtra. (Applicant) (Respondent) For Assessee : -None- For Revenue : Shri Keyur Patel, CIT-DR Date of Hearing : 08.06.2023 Date of Pronouncement : 27.06.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal arise against the Commissioner of Income Tax (Exemptions) [in short the “CIT(E)’s”] DIN & Order No.ITBA/EXM/F/EXM45/2022- 23/1050421025(1), dated 05.03.2023, involving proceedings u/sec. 12AA of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at assessee’s behest. Case file indicates that the assessee has sought for adjournment of the instant appeal hearing to some other date. We however see that the learned CIT(E) has rejected it’s 2 I.T.A.No.438/PUN./2023 application seeking sec.12AB registration for technical reason of non-compliance than on merits as under : 3 I.T.A.No.438/PUN./2023 3. Learned CIT-DR could hardly dispute that the CIT(E)’s impugned findings extracted in the preceding paragraph has not even considered the assessee’s objects as to under which limb they fall as prescribed in the relevant statutory provision i.e., sec.2(15) of the Act. Faced with the situation, we deem it appropriate to dispose of the instant appeal today itself with directions to the learned CIT(E) for his 4 I.T.A.No.438/PUN./2023 afresh adjudication on the instant issue as per law preferably within three effective opportunities of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 27.06.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 27 th June, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Addl./Joint CIT (Exemptions), Nashik 4. The Assessing Officer (Exemption), Ward-1(1), Nashik 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.