SHRI VARDHAMAN TRUNST , AKOLA V. CIT(EXEMPTION) , PUNE

ITA 8/NAG/2021

AI Insights

The case involves Shri Vardhaman Trust appealing against the decision of the Commissioner of Income Tax (Exemptions), Pune, which had rejected the Trust's application for registration under section 12AA of the Income Tax Act, 1961. The rejection was primarily due to the Trust's non-compliance with hearing notices, attributed to the disruptions caused by the COVID-19 pandemic. The Tribunal acknowledged the impact of the pandemic on the Trust's ability to comply with procedural requirements and decided to remand the matter back to the CIT (Exemptions) for a fresh decision, ensuring the Trust is given a fair opportunity to present its case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136600 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 07-02-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.No.8/NAG./2021 [U/sec.12AA of the I.T. Act, 1961] Shri Vardhaman Trust, Shri Vardhaman Bhavan, Near DSP Office, Akola. Maharashtra. PIN – 444 001. PAN AANTS1241G vs. The Commissioner of Income Tax (Exemptions), Income Tax Office, PMT Building, Shankarseth Road, Pune – 411 037. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Rachit Thakar For Revenue : Shri Kailash Kanojiya, Sr. DR. Date of Hearing : 20.09.2023 Date of Pronouncement : 12.10.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal arises against the CIT (Exemption), Pune’s Din & Order No.ITBA/EXM/S/ EXM1/2020-21/1028026048(1), dated 22.09.2020, involving proceedings u/s.12AA of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused. 2. It emerges during the course of hearing at the outset that the learned CIT(E) has rejected the assessee’s 2 ITA.No.8/Nag./2021 sec.12AA registration application. He observes in para-4 of the impugned order that the assessee had failed to comply with the relevant hearing notice(s) issued on ITPA portal; and more particularly, the one dated 11.04.2020. It is thus a case of non-compliance of the learned CIT(E) hearing notices at the assessee’s behest. 3. Faced with the situation, learned counsel submitted that the assessee’s non-compliance before the CIT(E) was neither intentional nor deliberate but on account of outbreak of Covid-2019 pandemic followed by various lock downs w.e.f. 15.03.2020 onwards. And also that the assessee is very much willing to co-operate in case it has granted one more effective innings before the learned CIT(E). This is indeed coupled with the fact that the CIT(E) has not commented upon the merits of the issue. 4. We have given our thoughtful consideration to the foregoing vehement submissions and are of the opinion in the larger interest of justice would be met in case the CIT(E) decides the instant issue of assessee’s sec.12AA registration afresh within three effective opportunities of hearing. It is made clear that it shall be the assessee’s duty and responsibility only to place on record all the relevant evidence/material in consequential proceedings. Ordered accordingly. 3 ITA.No.8/Nag./2021 5. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 12.10.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 12 th October, 2023 VBP/- Copy to 1. The applicant 2. The respondent 3. The Jt. CIT (Exemptions) Nagpur. 4. D.R. ITAT, Nagpur Bench, Nagpur. 5. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.