Pramod Pungaliya Education & Research Founation, Pune V. Commissioner of Income-Tax, Exemption , Pune

ITA 617/PUN/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0514 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 23-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणे मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.617/PUN/2020 िनधाᭅरणवषᭅ / Assessment Year : 2020-21 Pramod Pungaliya Education and Research Foundation, 65/20, Krutanjali Society, Law College Road, Erandwana, Pune – 411004. PAN: AAKCP 8550 F Vs . The CIT-Exemption, Pune. Appellant/ Assessee Respondent /Revenue Assessee by Shri Suhas Bora – AR Revenue by Shri Sardar Singh Meena – DR Date of hearing 11/07/2022 Date of pronouncement 04/08/2022 आदेश/ ORDER Per S.S.Godara, JM: This assessee’s appeal for Assessment Year 2020-21 is directed against the Commissioner of Income Tax-Exemption, Pune’s order dated 28.09.2020 passed in order no.ITBA/EXM/S/EXM1/2020-21/1028092656(1), in proceedings u/s.12AA(1)(b)(ii) of the Income Tax Act, 1961 [in short “the Act”]. Heard both the parties. Case files perused. 2. Coming to the assessee’s sole substantive grievance that the CIT(E) has erred in law and on facts in rejecting section 12AA registration, there is hardly any dispute at the out that his impugned order under challenge has been passed during the outbreak of Covid- ITA No.617/PUN/2020 for A.Y. 2020-21 (A) Pramod Pungaliya Education & Research Foundation Vs. CIT-Exemption 2 19 pandemic period in year 2020 only. This is indeed coupled with the fact that the CIT(E) has also not considered the assessee’s object(s) clauses as to under which limb of section 2(15) of the Act do they fall in light of Ananda Social & Charitable Trust Vs. CIT [2020] 164 taxmann.com 693 (SC). 3. Faced with the situation, we deem it appropriate to restore the assessee’s instant issue of section 12AA registration back to the CIT(E) for his afresh adjudication as per law within three effective opportunities of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the open Court on 4 th August, 2022. Sd/- Sd/- (DR. DIPAK P. RIPOTE (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 4 th Aug, 2022/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.