Shri Gajanan Maharaj Shikshan Prasarak Mandal Kalwadi, Malegaon, Nashik V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 541/PUN/2023

AI Insights

The case involves two appeals by Shri Gajanan Maharaj Shikshan Prasarak Mandal Kalwadi against the common order of the Commissioner of Income Tax (Exemption), Pune, dated 04-03-2023. The appeals were filed with a one-day delay, which the Tribunal condoned after finding the reasons provided by the assessee's representative to be genuine. The primary issue in both appeals was the assessee's lack of awareness regarding the receipt of notices during the registration proceedings under sections 12AA and 80G(5) of the Income Tax Act. The Tribunal noted that the assessee did not respond to the notices as evidenced in the impugned order and decided to remand the matter for fresh consideration, allowing the assessee to present evidence in support of its claims.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132860 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-07-2023
• Assessment Year: misc
• Appeal Filed On: 02-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.540 & 541/PUN/2023 Shri Gajanan Maharaj Shikshan Prasarak Mandal Kalwadi, Kalwadi, Malegaon H.O., Malegaon, Nashik – 423203 PAN : AAOTS2850A .......अपीलार्थी / Appellant बनाम / V/s. Commissioner of Income Tax (Exemption), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 19-07-2023 घोषणा की तारीख / Date of Pronouncement : 31-07-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : These two appeals by the assessee against the common order dated 04-03-2023 passed by the Commissioner of Income Tax (Exemption), Pune [“CIT(E)”]. 2. We find that both the appeals were filed with a delay of 01 day. Upon hearing both the parties, we find that the reasons explained by the ld. AR are bonafide which really prevented the assessee to file both the appeals in time. Therefore, the delay of 01 day is condoned. 2 ITA Nos. 540 & 541/PUN/2023 3. Since, the issues raised in both the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, 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 of assessee in ITA No. 540/PUN/2023. 5. We note that, vide ground No. 2, the ld. AR submits that the assessee was not aware about the receipt of notices issued by the CIT(Exemption) during the registration proceedings. He submits that the assessee is now ready to comply with the said notices if this Tribunal affords an opportunity to the assessee to prosecute its case before the CIT(Exemption) seeking registration u/s. 12AA of the Act. On perusal of the impugned order, we note that the CIT(Exemption) issued notices, however, no response/reply filed by the assessee which is evident from para Nos. 2, 2.1, 3, 3.1, 3.2 and 3.3 of the impugned order. The ld. DR did not dispute the same. In view of the same, without going into the merits, in the interest of justice taking into consideration the facts and circumstances of the case and submissions of ld. AR and ld. DR, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh consideration. The assessee is liberty to file evidence, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 6. In the result, the appeal of assessee is allowed for statistical purpose. 3 ITA Nos. 540 & 541/PUN/2023 ITA No. 541/PUN/2023 7. We find that the facts in ITA No. 541/PUN/2023 are identical to ITA No. 540/PUN/2023 except the assessee seeking registration u/s. 80G(5) of the Act. Since, the facts in ITA No. 541/PUN/2023 are similar to ITA No. 540/PUN/2023, the findings given by us while deciding the appeal of assessee in ITA No. 540/PUN/2023 would mutatis mutandis apply to ITA No. 541/PUN/2023, as well. Accordingly, the appeal of assessee is allowed for statistical purpose. 8. In the result, both the appeals of assessee are allowed for statistical purpose. Order pronounced in the open court on 31 st July, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 31 st July, 2023. रदव आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(Exemption), Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune