EVEREST EDUCATION TRUST, PUNE V. CIT EXEMPTION PUNE, PUNE

ITA 587/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6344 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.587/PUN/2024 Everest Education Trust, 963, Nana Peth, Ardeshir Irani Baug, Nana Peth 411 002 Maharashtra PAN : AAATE2865R Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of CIT (Exemption), Pune dated 27.01.2024 denying registration u/s.12AB of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act”). 2. The appellant is a Trust inter alia formed with the object of imparting education. The appellant Trust filed application in Form No.10AB dated 30.09.2023 seeking registration u/s.12A(1)(ac)(iii) of the Act. On receipt of the said application, the ld. CIT, Exemption, in order to verify the genuineness of activities of the appellant trust, issued notice(s) through ITBA portal on 04.12.2023 calling upon the appellant to file certain information/clarification. However, for the reasons best known to the appellant trust, the appellant trust could not comply with Assessee by : Shri Pramod S. Shingte Revenue by : Shri Keyur Patel, CIT-DR Date of hearing : 25.06.2024 Date of pronouncement : 25.06.2024 ITA No.587/PUN/2024 2 the said notices. In the circumstances, the ld. CIT (Exemption) drew inference that the he is unable to draw any satisfactory conclusion about genuineness of activities of the appellant trust and the compliance to the requirements of any other law, thus chose to reject the application filed denying registration u/s.12AB of the Act. 3. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 4. We heard the rival submissions and perused the relevant material on record. We find that the ld. CIT (Exemption), Pune had rejected the application filed by the assessee denying registration u/s.12AB, without going into the merits of the application. The CIT is obliged to pass the order on merits even in case of an ex parte order. In our considered opinion and in order to meet the ends of justice, the matter requires remission to the file of CIT, Exemption for denovo disposal of the application in accordance with law after affording an opportunity of being heard to the appellant trust. 5. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on this 25 th day of June, 2024. Sd/- Sd/- (SATBEER SINGH GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 25 th June, 2024 Satish ITA No.587/PUN/2024 3 आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब च, पुणे / DR, ITAT, A” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune