Twastha Kasar Samaj Santha, Pune V. Commissioner of Income-Tax (Exemption), Pune

ITA 637/PUN/2021

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9848 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-10-2022
• Assessment Year: misc
• Appeal Filed On: 22-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SUYASH BARMECHA; NIRAJ BHUTADA
• Section: 12AA

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.637/PUN/2021 Twastha Kasar Samaj Sanstha, 1385, Kasba Peth, Pune-411011 PAN : AAATT2058B ......अपीलार्थी / Appellant बनाम / V/s. CIT-Exemption, Pune ......प्रत्यर्थी / Respondent Assessee by : S/Shri Suyash Barmecha & Niraj Bhutada Revenue by : Shri Sardar Singh Meena सुनवाई की तारीख / Date of Hearing : 19-10-2022 घोषणा की तारीख / Date of Pronouncement : 21-10-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 23-10-2019 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT (E)’]. 2. We find that this appeal was filed with a delay of 762 days. To condone the said delay, the assessee filed notarized affidavit dated 23-11- 2021 explaining the reasons for delay. On perusal of the same upon hearing both the parties, the delay of 762 days are condoned. 2 ITA No.637/PUN/2021 3. The only issue raised by the assessee is to be decided is as to whether the CIT(E) is justified in rejecting the application seeking registration u/s. 12AA of the Act. 4. Heard both the parties and perused the material available on record. We note that the CIT(E) held that the assessee has not uploaded the amended copy of trust deed/MOA and also not furnished the requisite details fully on the ITBA portal vide para 5 of the impugned. The ld. AR submitted that the assessee is ready to furnish all the details before the CIT(E) for its fresh examination if the Tribunal affords an opportunity for the assessee as a last chance in remanding the matter to the file of CIT(E) for its fresh verification. Admittedly, there was no opportunity for the assessee to furnish the information sought by the CIT(E) vide notice dated 15-05-2019 which is evident from para 3 of the impugned order. Therefore, taking into consideration of undertaking advanced by the ld. AR that the assessee is ready to furnish all the details as sought by the CIT(E) vide notice dated 15-05-2019, we deem it proper to remand the matter to the file CIT(E) for its fresh verification. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the ground raised by the assessee is allowed for statistical purpose. 5. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 21 st October, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 21 st October, 2022. रदव 3 ITA No.637/PUN/2021 आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT-Exemption, Pune 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune