AIMS Foundation, Satara V. Commissioner of Income-Tax (Exemption), Pune

ITA 804/PUN/2022

AI Insights

The case involves AIMS Foundation, which appealed against the decisions of the Commissioner of Income Tax (Exemption), Pune, regarding the denial of registration under section 12AC and relief under section 80G of the Income Tax Act, 1961. The foundation argued that it was exclusively engaged in charitable activities, primarily in education, and had provided all necessary documents to the CIT (Exemption). However, the CIT's orders did not address these activities, leading to the appeals. The Tribunal noted the lack of a reasoned decision from the CIT and restored the matter for re-evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137029 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: A
• Next Hearing Date: 12-03-2023
• Assessment Year: misc
• Appeal Filed On: 08-11-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.804 & 805/PUN./2022 [U/sec.12AA & 80G of I.T. Act, 1961] AIMS Foundation, A.P. Umbraj, Tal : Karad, Dist. Sagara – 415 109. Maharashtra. PAN AAITA2615F vs. The CIT (Exemption), PMT Building, Shankar Seth Road, Pune 411 037. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sardar Singh Meena Date of Hearing : 13.03.2023 Date of Pronouncement : 24.03.2023 ORDER PER SATBEER SINGH GODARA, J.M. These assessee’s twin appeals arise against the Commissioner of Income Tax (Exemption) [in short the “CIT(E)”], Pune’s DIN & Notice No. ITBA/EXM/F/EXM45/ 2022-23/1046150931(1) and 1046150898(1), both dated 30.09.2022, involving proceedings u/secs. 12AA and 80G of the Income Tax Act, 1961 (in short “the Act”); respectively. Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. It emerges during the course of hearing with the able assistance coming from the Revenue side that the 2 ITA.No.804 & 805/PUN./2022 AIMS Foundation, Satara. assessee’s sole substantive grievance pleaded herein in both these appeals challenges correctness of both the lower authorities action in not granting registration u/s.12AC of the Act in former appeal and denying section 80G relief in latter one, respectively, on the ground of not having been satisfied about the charitable nature of activities of the trust or genuineness of its activities inspite of the alleged fact that the appellant-trust is exclusively engaged in charitable activities i.e., mainly in ‘education’ which is quite evident from the audited accounts as submitted to the ld. CIT (E) and also furnishing of all the documents as called for by him. 3. Learned CIT-DR could hardly dispute the clinching fact during the course of hearing that the CIT(E)’s impugned orders nowhere deal with the assessee’s charitable activities alleged to have been carried-out as per its explanation during the relevant proceedings as well as those pleaded in these twin registration applications u/secs.12AC/ 80G of the Act, as the case may be. Faced with this situation and in light of the fact that both these CIT(E)’s orders are indeed non-speaking ones, we deem it appropriate to restore these assessee’s substantive grievances back to the very authority, it’s appropriate adjudication as per law preferably within three effective opportunities of hearing. Ordered accordingly. 3 ITA.No.804 & 805/PUN./2022 AIMS Foundation, Satara. 4. These assessee’s twin appeals are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 24.03.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 24 th March, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The CIT [Exemption], Pune 4. The JCIT-Exemption Range, Pune 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.