Olava Samajik Vikas Sanstha, Raigad V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 548/PUN/2023

AI Insights

The case involves Olava Samajik Vikas Sanstha, a trust, appealing against the decision of the CIT (Exemption), Pune, which denied them approval under section 80G(5)(iv) of the Income Tax Act, 1961. The trust had applied for this approval on 09.09.2022, but the CIT (Exemption) rejected the application on 11.03.2023, citing the absence of certain required information. The trust contended that they had indeed uploaded the necessary information, which the CIT (Exemption) failed to consider, leading to an adverse inference. The Tribunal agreed with the trust's position and remanded the case for a fresh evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137270 (ITAT-PUNE)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 22-05-2023
• Assessment Year: misc
• Appeal Filed On: 07-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.548/PUN/2023 Olava Samajik Vikas Sanstha, Near Krushi Utpanna Bazar Samiti, Tal. Pen, Dist. Raigad-402107. PAN : AAATO1264A Vs. CIT (Exemption), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM : This is an appeal filed by the assessee being aggrieved by the order passed by the ld. Commissioner of Income Tax, Exemption, Pune [‘CIT, Exemption’] dated 11.03.2023 denying the grant of approval u/s 80G(5)(iv) of the Income Tax Act, 1961 (‘the Act’). 2. The brief facts of the case are that the appellant trust had filed an application in Form 10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the Act 09.09.2022. On receipt of Assessee by : Shri Ajinkya M. Vaishampayan Revenue by : Shri J. P. Chandraker Date of hearing : 23.05.2023 Date of pronouncement : 24.05.2023 ITA No.548/PUN/2023 2 the said application, ld. CIT, Exemption had called upon the appellant trust to uphold certain information, such as copy of the existing order of approval, copy of the order of the provisional approval u/s 80G(5)(vi) in Form No.10AC issued under the provisions of clause (iv) of first proviso to section 80G(5) of the Act. According to the ld. CIT, Exemption, the said information was not uploaded by the assessee trust and, therefore, he was of the opinion that it is not a fit case for grant of approval under clause (iii) of first proviso to section 80G(5) and, accordingly, rejected the registration vide order dated 11.03.2023. 3. Being aggrieved, the appellant is in appeal before us in the present appeal. 4. It is submitted before us that the information called for by the ld. CIT, Exemption was uploaded vide Acknowledgement No.919379961120123, which is placed at page no.8 of the Paper Book. It is further submitted that without considering the information uploaded by the assessee trust, the ld. CIT, Exemption drew adverse inference. Thus, he submitted that the matter may be ITA No.548/PUN/2023 3 remanded for de novo consideration of the ld. CIT, Exemption, for which ld. CIT-DR has no serious objection. I order accordingly. 5. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced on this 24 th day of May, 2023. Sd/- Sd/- (S. S. GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 24 th May, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT, Exemption, Pune. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.