Appeal details
Counselvise Citation
[2023] 102 COUNSELVISE.COM (IT) 7334 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-05-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
25-05-2023
Assessment Year
misc
Appeal Filed On
01-05-2023
Judgement Text
आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.519 & 520/PUN/2023 धििधारण वर्ा / Assessment Year : 2023-24 Mukesh Patel Charitable Trust, C/o Shri Bhupesh Rasiklal Patel, Janak Villa, Main Road, At – Shirpur, Dist. – Dhule, Maharashtra – 425405 PAN : AAHTM5314Q .......अपीलार्थी / Appellant बनाम / V/s. CIT, Exemption, Pune ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri J.P. Chandraker सुनवाई की तारीख / Date of Hearing : 26-05-2023 घोषणा की तारीख / Date of Pronouncement : 31-05-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These two appeals by the assessee against the common order dated 05-03-2023 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT(Exemption)’] for assessment year 2023-24. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 2 ITA Nos.519 & 520/PUN/2023, A.Y. 2023-24 3. Since, the issues raised in both the appeals are similar basing on the same identical facts, we proceed to hear both the appeals together and to pass a consolidated order for the sake of convenience. 4. First, we shall take up appeal in ITA No. 519/PUN/2023 for A.Y. 2023-24. 5. The assessee raised four grounds of appeal amongst which the only emanates for our consideration is as to whether the CIT(Exemption) is justified in rejecting the application seeking registration u/s. 12AA of the Act. 6. We note that the assessee filed Form No. 10AB electronically on 28- 09-2022 seeking registration u/s. 12AA of the Act. The CIT(Exemption) with a view to verify the genuineness of the activities of the assessee, a notice was issued through ITBA portal on 13-01-2023 requesting the assessee to upload certain information/clarification i.e. date of commencement of activity, date of expiry of provisional registration, details of any other law applicable for achievement of objectives and the proof of compliance of said law, proof of identity of main trustees/directors, year- wise list of donations received, list of donors, note on activities along with supporting credible evidence, details of business undertakings etc. It was stated that the assessee has to submit the said details by 27-01-2023. According to CIT(Exemption) no compliance was made by the assessee. In order to give another opportunity another notice dated 02-02-2023 issued to the assessee why application filed seeking registration u/s. 12AA of the Act should not be rejected, for which it is noted from para No. 2.1 of the impugned order, no compliance was made by the assessee. Therefore, the CIT(Exemption) rejected the application seeking registration u/s. 12AA of 3 ITA Nos.519 & 520/PUN/2023, A.Y. 2023-24 the Act by holding that the assessee failed to furnish the details as called for under the provisions of the Act. 7. The ld. DR, Shri J.P. Chandraker placed on record Circular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, clarification regarding provisions relating to charitable and religious trusts. On perusal of para No. 4 of the said Circular, it is noted that the due date for furnishing application for registration/approval by the provisionally registered / approved trusts was extended till 30-09-2022. Further, in para No. 5, we note that it was clarified in order to mitigate genuine hardship in furnishing application for registration/approval by the provisionally registered/approved trusts further extended till 30-09-2023. As discussed above, the assessee filed Form No. 10AB on 28-09-2022 which clearly shows that the assessee filed said application well within the time i.e. before 30-09-2022 and the said application was rejected for non- compliance by the assessee in furnishing required documents as sought by the CIT(Exemption), but however, the CBDT vide Circular No. 6 of 2023 clarified the time for filing Form No. 10AB was further extended till 30-09- 2023. Therefore, the assessee shall be given an opportunity to furnish all the required documents as called by the CIT(Exemption) in the interest of justice. Thus, the order of CIT(Exemption) is not justified in cancelling the provisional registration granted on 06-04-2022 u/s. 12AB of the Act. Therefore, in view of the facts and circumstances of the case along with the Circular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh examination. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 4 ITA Nos.519 & 520/PUN/2023, A.Y. 2023-24 8. In the result, the appeal of assessee is allowed for statistical purpose. ITA No. 520/PUN/2023, A.Y. 2023-24. 9. We find that the issue raised in the appeal and the facts in ITA No. 520/PUN/2023 is identical to ITA No. 519/PUN/2023. Since, the facts in ITA No. 520/PUN/2023 is similar to ITA No. 519/PUN/2023, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 519/PUN/2023 would mutatis mutandis apply to ITA No. 520/PUN/2023, as well. The appeal of assessee is allowed for statistical purpose, accordingly. 10. To sum up, both the appeals of assessee are allowed for statistical purpose. Order pronounced in the open court on 31 st May, 2023. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 31 st May, 2023. रवि आदेश की प्रतततलतप अग्रेतषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT, Exemption, Pune. 4. तवभागीय प्रतततनति, आयकर अपीलीय अतिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यातपत प्रतत// True Copy// आदेशानुसार / BY ORDER, िररष्ठ विजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune
