Sukhakarta Gramin Samajik Shalkshaik and vaidyakiy Pratishthan , Ahmedanagar V. The Commissioner of Income Tax (Exemption) , Pune

ITA 448/PUN/2023

AI Insights

The case involves two appeals by Sukhakarta Gramin Samajik Shaikshanik and Vadyakiy Pratishthan against the orders of the Commissioner of Income Tax (Exemption), Pune, which rejected the assessee's applications for registration under sections 12AB and 80G of the Income Tax Act. The Tribunal found that the CIT(E) had not adequately analyzed the documents provided by the assessee nor discussed the objects of the trust in detail. Consequently, the Tribunal set aside the CIT(E)'s decisions and remanded the matter for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134431 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-05-2023
• Assessment Year: misc
• Appeal Filed On: 17-04-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

आयकर अपीलीय अिधकरण ” बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No’s.448 & 449/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : - Sukhakarta Gramin Samajik Shaikshanik and Vadyakiy Pratishthan, At Post Shevgaon, Khndoba Nagar, Dist. Ahmednagar – 414 502. PAN: AAVTS 2901 B Vs The Commissioner of Income Tax(Exemption), Pune. Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Sardar Singh Meena - DR Date of hearing 16/05/2023 Date of pronouncement 26/05/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax (Exemption), Pune both dated 30.03.2023 rejecting assessee’s application under section 12AB of the Act and 80G of the Act. The Assessee in ITA No.448/PUN/2023 has raised the following grounds of appeal: “1. On the facts and in the prevailing circumstances of the case, the learned C1T (Exemption) - Pune erred in rejecting the application of the assesses for seeking approval under section 12A ITA No’s.448 & 449/PUN/2023 Sukhankarat Gramin Samajik Shaikshanik and Vaidyakiy Prtisthan [A] 2 without appreciating the submission made by the assessee along with the documentary proofs of ail the activities of the Trust. Hence, the approval under section 12A may please be granted. 2. On the facts and in the prevailing circumstances of the case, the learned CIT (Exemption) - Pune erred in rejecting the application of the assesses for seeking approval under section 12AA of the Act without cogent reasons. Hence, the approval under section 12A may please be granted. 3. On the facts and in the prevailing circumstances of the case, the learned CIT(Exemption) - Pune also erred in cancelling the provisional approval granted under section 12AB. Hence, the same may please be restored till the final approval. 4. The Appellate craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of the appeal, if deemed necessary at the time of hearing of the appeal.” ITA No.448/PUN/2023 : 2. It is observed that ld.CIT(E) has rejected assessee’s application on the ground that no credible evidence regarding activities carried out by assessee has been filed, therefore, ld.CIT(E) stated that he was unable to draw any satisfactory conclusion about genuineness of the activities. Hence, ld.CIT(E) rejected the assessee’s application. Thus, it is observed that ld.CIT(E) has not discussed regarding objects of the assessee at all. The ld.CIT(E) has stated that assessee had submitted its documents, however, ld.CIT(E) failed to analyse ITA No’s.448 & 449/PUN/2023 Sukhankarat Gramin Samajik Shaikshanik and Vaidyakiy Prtisthan [A] 3 the documents filed by the assessee. The ld.CIT(E) has not even mentioned what was the exact date of Trust Deed. 3. In these facts and circumstances of the case, the order is set- aside to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of hearing to the assessee. Accordingly, grounds of appeal of the assessee are allowed for statistical purpose. 4. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.449/PUN/2023 : 5. This is an appeal filed by the assessee against the order of ld.CIT(E) dated 30.03.2023 rejecting assessee’s application for registration under section 80G of the Act. 5.1 The ld.CIT(E) has rejected the application on the ground that assessee do not have registration under section 12AB of the Act. Since we have set-aside the ld.CIT(E)’s order rejecting the registration under section 12AB of the Act, in the interest of justice we set-aside the order rejecting assessee’s application for registration under section 80G to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide the opportunity to the assessee. Accordingly, grounds of appeal of the assessee are allowed for statistical purpose. ITA No’s.448 & 449/PUN/2023 Sukhankarat Gramin Samajik Shaikshanik and Vaidyakiy Prtisthan [A] 4 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 26 th May, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 26 th May, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.