Shrimant Dagdusheth Halwai Sarvajanik Ganpati Trust, Pune V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 493/PUN/2023

AI Insights

The case involves the Shrimant Dagdusheth Halwai Sarvajanik Ganpati Trust, which appealed against the decision of the CIT(Exemption), Pune, denying them approval under section 10(23C)(iii) of the Income-tax Act, 1961. The Trust had submitted an application for exemption, which was initially rejected without consideration of their detailed submissions provided on the adjourned date. The Tribunal found that the CIT(Exemption) did not adequately consider these submissions before rejecting the application, leading to the decision to set aside the CIT's order and remand the case for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137828 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-07-2023
• Assessment Year: misc
• Appeal Filed On: 25-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.493/PUN/2023 Shrimant Dagdusheth Halwai Sarvajanik Ganpati Trust, 250, Budhwar Peth, Pune 411 002 Maharashtra PAN : AAATS4511J Vs. The CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dt. 31-03-2023 passed by the ld.CIT(Exemption), Pune in not granting approval u/s.10(23C)(iii) of the Income-tax Act, 1961 (hereinafter also referred as ‘The Act’). 2. We have heard both the sides and gone through the relevant material on record. The assessee filed application in the requisite form for claiming exemption u/s.10(23C)(iii) of the Act, which came to be rejected. The ld. AR, at the very outset, submitted that the ld. CIT(E) required the assessee to furnish certain details and Assessee by Shri V.L. jain Revenue by Shri Ajay Kumar Kesari Date of hearing 19-07-2023 Date of pronouncement 20-07-2023 ITA No.493/PUN/2023 Shrimant Dagdusheth Halwai Sarvajanik Ganpati Trust 2 explanations for which the matter was adjourned for 30-03-2023. The assessee furnished such submissions on 30-03-2023, but the ld. CIT(E) disapproved the assessee’s claim of registration without taking into account such detailed submissions. A copy of such submissions has been placed at pages 53 to 57 of the paper book. Without going into the merits, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of ld.CIT(E). We order accordingly and direct him to pass a fresh order after taking into account the assessee’s written submissions and allowing further opportunity of hearing. Needless to say, the assessee will be at liberty to file any further material/evidence in support of its contention. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 20 th July, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 20 th July, 2023 सतीश ITA No.493/PUN/2023 Shrimant Dagdusheth Halwai Sarvajanik Ganpati Trust 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. DR, ITAT, ‘B’ Bench, Pune 4. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 19-07-2023 Sr.PS 2. Draft placed before author 19-07-2023 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. *