SHRI ADESHWAR JAIN SHWETAMBER TRUST , PUNE V. CIT, EXEMPTION, PUNE , PUNE

ITA 616/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1320 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S JEETENDRA TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.616/PUN/2024 Shri Adeshwar Jain Shwetamber Trust Jain Temple, Near Hotel Mayur, Mumbai Pune Road, Pune City, Chinchwad East S.O., Pune - 411019 Vs. CIT(Exemption), Pune PAN: AACTS7467B (Appellant) (Respondent) Assessee by : S/Shri Jeetendra Tiwari and C.T. Tiwari Department by : Shri Sourabh Nayak, Addl. CIT Date of hearing : 27-06-2024 Date of pronouncement : 28-06-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 30.01.2024 of the CIT(Exemption), Pune rejecting the claim of registration and thereby cancelling the provisional registration granted earlier on 31.03.2022. 2. The Ld. Counsel for the assessee at the outset submitted that the assessee could not submit the details because the person looking after the affairs of the trust was not well conversant with the technology for which he could not see the notices issued from the Income Tax portal and emails. He accordingly requested that one more opportunity may be granted to the assessee to substantiate its case by filing the requisite details before the CIT(Exemption). 2 ITA No.616/PUN/2024 3. The Ld. DR on the other hand heavily relied on the order of the CIT(Exemption) and submitted that the CIT(Exemption) has given a number of opportunities to the assessee and the notices were sent through the e-portal of the Income Tax Department as well as e-mail given in Form No.35, therefore, no further opportunity should be granted. 4. We have heard the rival arguments made by both the sides, perused the order of the CIT(Exemption) and the paper book filed on behalf of the assessee. It is an admitted fact that due to non submission of the details as required by the CIT(Exemption) on or before the due date, he rejected the claim of registration u/s 12A of the Income Tax Act, 1961 and cancelled the provisional registration granted earlier. It is the submission of the Ld. Counsel for the assessee that due to failure on the part of the concerned person who is looking after the affairs of the trust to see the notices in the e-mail, all these unfortunate events happened. It is also his submission that given an opportunity, the assessee is in a position to furnish all the relevant details as desired by the CIT(Exemption). Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(Exemption) with a direction to grant one more opportunity to the assessee to substantiate its case by filing the requisite details. The CIT(Exemption) shall decide the issue as per fact and law after providing due opportunity of being heard to the assessee. The assessee is also hereby directed to submit the details on the appointed date without seeking any adjournment under any pretext, failing which the CIT(Exemption) is at liberty to 3 ITA No.616/PUN/2024 pass appropriate order as per law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 28 th June, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 28 th June, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. DR, ITAT, ‘B’ Bench, Pune गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 4 ITA No.616/PUN/2024 S.No. Details Date Initials Designation 1 Draft dictated on 27.06.2024 Sr. PS/PS 2 Draft placed before author 28.06.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk 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