AI Insights
The case involves two appeals by the Marathi Bandhkam Vyavsayik Association against the decisions of the CIT(E), Pune, for the assessment year 2022-23. The primary issue in both appeals was the rejection of the registration application under section 12AA of the Income Tax Act, 1961. The CIT(E) had issued notices to the assessee requesting details of activities, which were not adequately provided. The Tribunal noted that the assessee had been given ample opportunity to furnish the required details but failed to do so, leading to the dismissal of the appeals.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 132864 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-02-2023
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
01-02-2023
Assessment Year
2022-2023
Appeal Filed On
30-10-2022
Judgement Text
आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.786 & 858/PUN/2022 धििाारण वर्ा / Assessment Year : 2022-23 Marathi Bandhkam Vyavsayik Association, Flat No. 3, Plot No. 38/A, Vrundavan Apartments, Prabhat Road, Lane No. 11, Pune-411004 PAN : AACTM0747L .......अपीलार्थी / Appellant बिाम / V/s. CIT-Exemption, Pune ......प्रत्यर्थी / Respondent Assessee by : S/Shri Suhas P. Bora & Manoj R. Jain Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 02-02-2023 घोषणा की तारीख / Date of Pronouncement : 03-02-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : Both these two appeals by the assessee against the separate order dated 30-09-2022 and 31-10-2022 passed by the Commissioner of Income Tax (Exemption) [“CIT(E)”], Pune for assessment year 2022-23. 2. Since, the issues raised in both the appeals are similar basing on the same identical facts, we proceed to hear both the appeals together and to pass a consolidated order for the sake of convenience. 2 ITA Nos. 786 & 858/PUN/2022, A.Y. 2022-23 3. First, we shall take up appeal in ITA No. 786/PUN/2022 for A.Y. 2022-23. 4. The assessee raised six grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(E) rejected granting of registration u/s. 12AA of the Act. 5. The ld. AR submits that all the details were submitted to the CIT(E) in reply to notice issued on 22-07-2022. He drew our attention at page 117 of the paper book and submits that all the details as sought by the CIT(E) were furnished. Further, he drew our attention to page 118 of the paper book and argued that the assessee submitted all the compliances as sought by the CIT(E) vide notice dated 16-09-2022. We note that the first notice issued by the CIT(E) is at page 116 of the paper book, wherein, he sought self-certified copies of attachments at Sr. No. 1 to 12 of Form No. 10AB, complete compliance to the notice dated 22-07-2022. The ld. AR drew our attention to page 71 of the paper book and argued that the assessee has provided the details of activities through the brief introduction of the assessee to the CIT(E). 6. The ld. DR, Shri Keyur Patel supported the findings of CIT(E) and argued that having given two opportunities by the CIT(E), the assessee could not avail the same by filing the relevant credible evidences. He vehemently argued that there is no substance in arguments of ld. AR that all the relevant evidences were furnished to the CIT(E). 7. Heard both the parties and perused the material available on record. On perusal of the impugned order, we note that the assessee made full 3 ITA Nos. 786 & 858/PUN/2022, A.Y. 2022-23 compliance in reply to first notice on 22-07-2022 which is evident from notice dated 16-09-2022 issued by the CIT(E) at page 116 vide para 2 of the paper book. The assessee also made submissions to the second notice dated 16-09-2022 which is also evident from page 118 of the paper book. However, it is noted that, no details of activities carried out by the assessee were furnished which are, in our opinion, goes to the root of case in granting registration u/s. 12AA of the Act. Since, no details were submitted by the assessee and the ld. AR submitted that the assessee is ready to furnish the credible evidences to the CIT(E), if this Tribunal grant one more opportunity to the assessee. We note that the assessee sought registration under clause (iii) of section 12A(1)(ac) of the Act on 31-03- 2022. The CIT(E) issued first notice on 22-07-2022 and second notice on 16-09-2022, but however, the details of activities carried out by the assessee are not filed by the assessee inspite of having given ample opportunity by the CIT(E) for two months i.e. 22-07-2022 up to 23-09- 2022. The para 3 of the impugned order clearly shows no supporting credible evidences furnished in support of details of activities carried out by the assessee. Having availed two opportunities for a reasonable substantial period the assessee failed to submit any evidences in support of activities carried out during the last three years or since inception as sought by the CIT(E). In view of the same, we find no infirmity in the order of CIT(E) in rejecting the application filed in Form No. 10AB u/s. 12AA of the Act and it is justified. Thus, the grounds raised by the assessee fails and are dismissed. 8. In the result, the appeal of assessee is dismissed. 4 ITA Nos. 786 & 858/PUN/2022, A.Y. 2022-23 ITA No. 858/PUN/2022, A.Y. 2022-23. 9. We find that the issues raised in the appeal and the facts in ITA No.858/PUN/2022 are identical to ITA No.786/PUN/2022 except the variance in amount. Since, the facts in ITA No.858/PUN/2022 are similar to ITA No.786/PUN/2022, the findings given by us while deciding the appeal of assessee in ITA No.786/PUN/2022 would mutatis mutandis apply to ITA No.858/PUN/2022, as well. Accordingly, the appeal of assessee is dismissed. 10. In the result, both the appeals of assessee are dismissed. Order pronounced in the open court on 03 rd February, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 03 rd February, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT, Exemption, Pune 4. The Addl./Joint CIT, Exemption Range, Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune
