Sambodhi Foundation, Pune V. Commissioner of Income-Tax - Exemption, Pune

ITA 789/PUN/2022

AI Insights

The Income Tax Appellate Tribunal in Pune heard multiple appeals from various charitable trusts and foundations against the orders of the CIT Exemption, Pune. The appeals were primarily concerned with the rejection of their applications for registration under section 12AA and for exemption under section 80G of the Income-tax Act, 1961, for the assessment year 2022-23. The CIT Exemption had rejected these applications due to the assessees' failure to provide sufficient details and information regarding the charitable nature and genuineness of their activities. During the hearing, the assessees requested a final opportunity to present their case with all necessary documents, which the tribunal granted, remanding the cases back to the CIT Exemption for a fresh decision based on the additional information to be provided.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124428 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-01-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 31-10-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. No. ITA No. A.Y. Appellant Respondent 1. 783/PUN/2022 2022-23 Rashilaben Mahendralal Patni Samaj Kalyan Charitable Trust, Flat No. 5 BLDG 2B Sangam Park, Maharshinagar, Pune-411 006 PAN: AACTR 0516Q The CIT Exemption, Pune. 2. 857/PUN/2022 2022-23 -do- -do- 3. 784/PUN/2022 2022-23 Pokarna Education Trust C TB Bora College Road, Near Kilbil Hospital Gujar Mala A/P Shirur (Ghodnadi) Shirur Dist. 412210 PAN: AACTP 7712J -do- 4. 790/PUN/2022 2022-23 -do- -do- 5. 788/PUN/2022 2022-23 Sambodhi Foundation, 2 nd floor, Office No. 7, S.No. 15 2, Karve Road, Erandawana, Pune-411004 PAN: AAXTS9328Q -do- 6. 789/PUN/2022 2022-23 -do- -do- 7. 787/PUN/2022 2022-23 Setu Global Foundation,B702 CTS No. 1123 Vastushree Pearl, Paud Road, Behind Ustav Hall, Kothrud, Pune-411 038. PAN: AARTS3499L -do- Appellants by : Shri Manoj Jain Respondents by : Shri Anurag Shrivastav Date of Hearing : 18-01-2023 Date of Pronouncement : 18-01-2023 ORDER PER BENCH These appeals preferred by different assessees emanates from separate orders of NFAC Delhi, dated 30-09-2022, 27-10-2022, 30-09-2022, 30-9-2022, 29- 09-2022, 29-09-2022, 30-09-2022 and 29-09-2022 respectively for assessment year 2022-23 as per the grounds of appeal on record. 2. The assessees in these appeals are aggrieved for rejection of application u/s 12AA of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) and corresponding rejection of application for exemption u/s 80G of the Act. We have 2 ITA 783, 857, 984, 790, 788, 789 and 787 of 2022 A.Y. 2022-23 perused the orders in all these cases and we find that the solitary reason for rejecting the application u/s 12AA of the Act and section 80G of the Act is that irrespective of asking for details/information from the assessees regarding charitable nature of the activities and the genuineness of the activities by the department, the assessee has not furnished the relevant details before the Department. In absence of these evidences and information, the ld. CIT Exemption had no option but to go with the materials available on record and such materials were not convincing enough so to procure the required registration u/s 12AA of the Act for the assessee nor was sufficient to provide the eligibility for grant of exemption u/s 80G of the Act. Therefore, all the applications made by the respective assessees were rejected by the department for want of filing relevant details. 3. At the time of hearing, the ld. A.R for the assessees prayed for one final opportunity to represent their case on merits before the ld. CIT Exemption and submitted that they would furnish all requisite information/documents in order to justify the activities of the society and the objects before the ld. CIT Exemption. The ld. D.R did not raise any objection if the matters would be remanded back to the file of the ld. CIT Exemption for re-adjudication. We are of the considered view therefore, in the interest of justice, one final opportunity should be provided to the respective assessees in all these appeals before us so that justice prevails and correct decision is taken by the ld. CIT Exemption after perusing all the necessary documents/information as regards the registration application and granting of exemption applications as per the relevant provisions of the Statutes by these assessees. In view thereof, we set aside the respective orders of the ld. CIT Exemption and remand the matters back to his file to re-adjudicate as per law and at the same time, we direct the assessees to furnish all necessary 3 ITA 783, 857, 984, 790, 788, 789 and 787 of 2022 A.Y. 2022-23 details/information before the ld.CIT Exemption for representing their cases on merits. Grounds of appeal are allowed for statistical purposes. 4. In the result all the appeals as captioned above are allowed for statistical purposes. Order pronounced in the open court on 18 th January 2023 Sd/- sd/- (INTURI RAMA RAO) PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 18 th January 2023 Ankam Copy of the Order forwarded to : 1. The Assessee 2. The Respondent 3. concerned Pr. CIT 4. DR, ITAT, „B‟ Bench Pune 6. Guard File. //सत्यापित प्रपत// True Copy// BY ORDER, Sr. Private Secretary ITAT, Pune /// TRUE COPY /// 4 ITA 783, 857, 984, 790, 788, 789 and 787 of 2022 A.Y. 2022-23 Date 1 Draft dictated on 18-01-2023 Sr.PS 2 Draft placed before author 18-01-2023 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 18-01-2023 Sr.PS/PS 7 Date of uploading of order 18-01-2023 Sr.PS/PS 8 File sent to Bench Clerk 18-01-2023 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