Yog Chaitanya Seva Pratisthan, Nashik V. Commissioner of Income-Tax -Exemption, Pune

ITA 58/PUN/2023

AI Insights

The case involves Yog Chaitanya Seva Pratishthan, an appellant, contesting the denial of exemption under section 80G(5) of the Income-tax Act, 1961 by the Commissioner of Income-tax (Exemption), Pune. The primary issue was the assessee's failure to provide satisfactory evidence supporting their activities, which are prerequisites for the exemption. The Tribunal noted the assessee's assurance to furnish the required details if given another opportunity and decided to remand the case back to the Commissioner for a fresh evaluation, emphasizing the welfare nature of the income-tax legislation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124431 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-05-2023
• Assessment Year: misc
• Appeal Filed On: 15-01-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 205

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No. 58/PUN/2023 Yog Chaitanya Seva Pratishthan Yog Chaitanya Kalpana Nagar, College Road, Nashik – 422 205 PAN: AAATY0207F Appellant Vs. Commissioner of Income-tax (Exemption) Pune Respondent Appellant by : Smt. Deepa Khare Respondent by : Shri Sardar Singh Meena Date of Hearing : 09-05-2023 Date of Pronouncement : 10-5-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, J.M. This appeal preferred by the assessee emanates from order of the ld. CIT (Exemption) Pune, dated 30-11-2022 as per the grounds of appeal on record. 2. The solitary grievance of the assessee in this appeal is the denial of exemption u/s 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as the “Act’). At the time of hearing before this Bench, an adjournment was filed by the assessee which was rejected and the case was heard on merits considering the submissions of the parties and the relevant materials / documents on record. 3. That, on perusal of the order of the ld. CIT (Exemption), it is observed that in order to verify the genuineness of the activities of the assessee and whether it is fulfilling the conditions laid down in clauses (i) to (v) of section 2 ITA No. 58 of 2023 Yog Chaitanya Seva Pratishthan 80G(5) of the Act, notice was issued from the Office of the ld. CIT (Exemption) requesting the assessee to furnish various information relevant for the application made by the assessee for getting exemption u/s 80G(5) of the Act. This is evident from para 2 of the ld. CIT (Exemption)’s order . Thereafter, at para 3 it is evident that the assessee has not furnished any satisfactory evidence in support of the activities claimed to have been carried out. The assessee therefore, has failed to submit the details/information despite being given sufficient opportunity by the department and for this reason, the ld. CIT (Exemption) was not in a position to arrive at any conclusion regarding fulfilment of conditions laid down in clauses (i) to (v) of section 80G(5) of the Act and hence, the application was rejected. 4. The ld. A.R submitted before this Bench that if one more opportunity is given, they shall furnish all such relevant details/information as and when it would be called for by the department and would represent their case on merits justifying the conditions for claiming exemption u/s 80G(5) of the Act. The ld. D.R did not raise any objection if the matter is remanded back to the file of the ld. CIT (Exemption) for re-adjudication considering the evidences filed to be by the assessee. 5. Having heard the parties herein, we are of the considered view that the department has rejected the application of the assessee for claiming exemption u/s 80G(5) of the Act for the sole reason that the relevant informations and details as and when called for from the assessee was not submitted for which it was therefore not possible for the ld. CIT (Exemption) to determine the claim of the assessee u/s 80G(5) of the Act. Now, before us, the assessee, through its authorised representative has given an assurance for submission of the relevant information and documents before the ld. CIT (Exemption) and that 3 ITA No. 58 of 2023 Yog Chaitanya Seva Pratishthan they would justify their case for exemption u/s 80G(5) of the Act. Income-tax legislation being welfare legislation, therefore, in the interest of justice, we find it deem and proper to provide one final opportunity to the assessee and therefore, we set aside the order of the ld. CIT (Exemption) and remand the matter back to his file to re-adjudicate as per law considering the relevant information/document as would be submitted before him by the assessee and then come out with a speaking order complying with principles of natural justice. Grounds of appeal are therefore, allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on this 10 th day of May 2023. Sd/- sd/- (DR. DIPAK P. RIPOTE (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the 10 th day of May 2023. Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT (Exemption) Pune. 4. The D.R. ITAT ‘B’ Bench Pune. 6. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 4 ITA No. 58 of 2023 Yog Chaitanya Seva Pratishthan Date 1 Draft dictated on 09-05-2023 Sr.PS/PS 2 Draft placed before author 09-05-2023 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 10-05-2023 Sr.PS/PS 7 Date of uploading of order 10-05-2023 Sr.PS/PS 8 File sent to Bench Clerk 10-05-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order