Elite Krushi Vikas Sanstha Nagardale, Kolhapur V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 693/PUN/2023

AI Insights

The case involves Elite Krushi Vikas Sanstha, an organization seeking registration under section 12AA of the Income Tax Act, which was initially granted but later cancelled due to non-submission of required documentation and evidence as requested by the Commissioner of Income Tax (Exemption), Pune. The Tribunal noted that the assessee was not given a fair opportunity to present its case and evidence, which led to the decision to remand the case for a fresh investigation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132929 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-06-2023
• Assessment Year: misc
• Appeal Filed On: 29-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.693/PUN/2023 Elite Krushi Vikas Sanstha, Nagardale Kini, Chandgad, Kolhapur – 416508 PAN : AAAAE9137D ......अपीलार्थी / Appellant बनाम / V/s. Commissioner of Income Tax (Exemption), Pune ......प्रत्यर्थी / Respondent Assessee by : Mrs. J.R. Chandekar Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 23-06-2023 घोषणा की तारीख / Date of Pronouncement : 03-07-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 27-03-2023 passed by the Commissioner of Income Tax (Exemption), Pune. 2. Ground No. 2 raised by the assessee questioning the action of CIT(Exemption) for not following the principles of natural justice in the facts and circumstances of the case. 2 ITA No.693/PUN/2023 3. The ld. AR submits that there was no opportunity for the assessee to put forth its claims by way of supporting evidence before the CIT(Exemption) and prayed to remand the matter to the file of CIT(Exemption) for its fresh investigation. 4. The ld. DR fairly conceded that the assessee may be given one more opportunity for prosecuting its case before the CIT(Exemption). 5. On perusal of the impugned order, we note that the assessee filed application in Form No. 10AB seeking registration u/s. 12AA of the Act. In pursuance of such application, the CIT(Exemption) issued notice on ITBA portal requesting the assessee to upload certain information/clarification i.e. date of commencement of activity, date of expiry of provisional registration, details of any other Law applicable for achievement of objectives and the proof of compliance of said Law, proof of identity of main trustees/directors, year-wise list of donations received, list of donors, note on activities along with supporting credible evidence, details of business undertakings etc. by 24-01-2023. According to the CIT(Exemption), the assessee has not furnished note on activities and evidence in support of the activities claimed to have been carried out, in view of same issued another notice to show cause as to why the application should not be cancelled. It is observed that the assessee has not furnished note on activities and credible evidence in support of activities claimed to have been carried which is clear from para 3 of the impugned order. The CIT(Exemption) in the absence of such tangible material in respect of details of proof and activity being carried out rejected the application in Form No. 10AB and cancelled the registration granted on 27-10-2021. The ld. AR submits that the assessee is ready to produce all the evidences as 3 ITA No.693/PUN/2023 sought by the CIT(Exemption), if this, Tribunal afford one more opportunity to the assessee. As discussed above as fairly conceded of ld. DR, in view of such circumstances emanating from the impugned order, in the interest of justice, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 2 raised by the assessee is allowed for statistical purposes. 6. In view of our decision in ground No. 2, consequently, the ground No. 1 raised by the assessee is allowed for statistical purpose. 7. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 03 rd July, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 03 rd July, 2023. रदव 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, “ए” बेंच, पुणे / DR, ITAT, “A” 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