Jain Oswal Yuvak Sangh, Ahmednagar V. The Commissioner of Income Tax (Exemptiion), Pune

ITA 447/PUN/2023

AI Insights

The case involves Jain Oswal Yuvak Sangh, which appealed against the decision of the CIT (Exemption), Pune, denying them approval under section 80G(5) of the Income Tax Act, 1961. The CIT (Exemption) had passed an ex parte order due to the assessee's failure to respond to a show cause notice or attend a hearing. The Tribunal found that the assessee was not given adequate opportunity to present their case and thus remitted the matter back to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137755 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-06-2023
• Assessment Year: misc
• Appeal Filed On: 17-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

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 No.447/PUN/2023 Jain Oswal Yuvak Sangh, Flat No.1, Ellara Apartment, Kothi Market, Yard Road, Poonam Moti Nagar, Ahmednagar – 414 001 PAN : AACTJ5490P Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the CIT(Exemption), Pune on 30-03-2023 denying rejecting the approval u/s.80G(5) of the Income Tax Act, 1961. 2. It is seen that the assessee filed application form No.10AB for granting approval u/s.80G(5) of the Act. The ld.CIT(E), in para No.2.3 has noted that “The notice was duly served on the assessee through e-portal and was sent on the primary email ID as per latest return filed. However, the assessee neither submitted explanation to the show cause notice till date nor availed the opportunity of being heard”. He, therefore, presumed Assessee by Shri Prasad S. Bhandari Revenue by Shri Keyur Patel, CIT-DR Date of hearing 21-06-2023 Date of pronouncement 22-06-2023 ITA No.447/PUN/2023 Jain Oswal Yuvak Sangh 2 that the assessee had nothing to say and eventually refused to grant the approval u/s.80G(5) of the Act. Aggrieved thereby, the assesee is in appeal before the Tribunal. 3. After hearing both the sides and considering the entirety of facts and circumstances of the case, it is seen that the impugned order has been passed ex parte. The ld. AR submitted that inadequate opportunity of hearing was granted by the ld. CIT(E). Considering the entirety of facts and circumstances under consideration, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(E) with a direction to decide the issue afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. The ld. AR has undertaken that the assessee will render full assistance to the ld. CIT(E) in such fresh proceedings. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22 nd June, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22 nd June, 2023 सतीश ITA No.447/PUN/2023 Jain Oswal Yuvak Sangh 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The 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 Date 1. Draft dictated on 21-06-2023 Sr.PS 2. Draft placed before author 21-06-2023 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. *