Simply Assist Foundation, Pune V. Commissioner of Income-Tax, Exemption, Pune

ITA 590/PUN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6880 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-01-2021
• Assessment Year: misc
• Appeal Filed On: 02-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.590/PUN/2020 SIMPLY ASSIST FOUNDATION, ....... / APPELLANT FLAT NO.A-204, 10 KASTURKUNJ, S.NO.132B/ICS COLONY, BHOSALENAGAR, PUNE. MAHARASHTRA. PAN : ABCCS7441K. / V/S. THE COMMISSIONER OF INCOME TAX, (EXEMPTION), PUNE. / RESPONDENT ASSESSEE BY : NONE. REVENUE BY : SHRI DEEPAK GARG. / DATE OF HEARING : 27.01.2021 / DATE OF PRONOUNCEMENT : 28.01.2021 / ORDER PER WASEEM AHMED, AM: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE (CIT(E) FOR SHORT) DATED 22.09.2020 PASSED U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 1. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE HAS ERRED IN REJECTING REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961. SAME MAY PLEASE BE GRANTED. 2. CIT HAS ERRED IN NOT ALLOWING PROPER OPPORTUNITY OF BEING HEARD. ORDER IS BAD IN LAW FOR LACK OF OPPORTUNITY. 2 3. IN VIEW OF FACTS AND CIRCUMSTANCES OF THE CASE, ALLEGATION OF NON- SUBMISSION OF INFORMATION MADE BY HONBLE COMMISSIO NER IS BALD STATEMENT AND HIS NEGLIGENCE TO TAKE NOT OF E-MAILE D SUBMISSION IN THE ABSENCE OF LINK. APPELLANT PRAYS FOR DIRECTION TO GRANT REGISTRATION. 4. CIT HAS ERRED NOT BEING JUST AND FAIR IN PASSING THE ORDER. 3. WHEN THE MATTER WAS CALLED FOR HEARING, THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. HOWEVER, WE FIND THAT THE LD.CIT(E ) HAS REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT ON THE REASONING THAT THE ASSESSEE FAILED TO FILE THE REQUISITE DE TAILS AS DESIRED BY HIM VIDE NOTICE DATED 06.02.2020. 4. HOWEVER, ON PERUSAL OF THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE, WE FIND THAT THE ASSESSEE HAS CLAIMED TO HAVE FILED THE RE QUISITE DETAILS THROUGH E-MAIL AND SUCH DETAILS HAD NOT BEEN CONSIDERED BY LD.CIT(E). THUS, WHAT IS TRANSPIRED FROM THE FACTS OF THE CASE AVAILABLE B EFORE US IS THAT THE MATTER HAS BEEN DECIDED BY THE LD. CIT(E) IN THE ABSENCE OF THE DOCUMENTS. AS SUCH THE DOCUMENTS/ DETAILS ARE REQUIRED TO BE CONS IDERED AT THE STAGE OF LD. CIT(E) AS PER THE PROVISIONS OF LAW. ACCORDINGLY, WE DECID ED TO HEAR THE APPEAL EX-PARTE QUA TO THE ASSESSEE BUT AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE. 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION IF THE MATTER IS SET ASIDE TO THE FILE OF LD.CIT(E) FOR FRESH ADJ UDICATION AS PER THE PROVISIONS OF LAW. 6. IN THE BACK-DROP OF THE ABOVE STATED FACTS AND THE CONCESSION EXTENDED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR SETTING A SIDE THE ISSUE TO THE FILE OF LD.CIT(E), WE ARE INCLINED TO REMIT THE ISSUE TO THE FILE OF LD.CIT(E) FOR FRESH ADJUDICATION AS PER THE PROVISIONS OF LAW. 3 7. IT IS ALSO PERTINENT TO NOTE THAT THE ASSESSEE SHALL MAKE NECESSARY COMPLIANCE BEFORE THE LD.CIT(E) WITHOUT SEEKING ANY ADJOURNM ENT WITHOUT JUST CAUSE. HENCE, THE GROUNDS OF APPEAL OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS THE 28 TH DAY OF JANUARY, 20201 SD/- SD/- (PARTHA SARATHI CHAUDHURY) (WASEEM AHMED) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 28 TH JANUARY, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTION), PUNE. 4. THE ADDL/JCIT, EXEMPTION RANGE, PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.