SUMIN CHARITABLE TRUST, SATARA V. CIT EXMPTION PUNE, PUNE

ITA 804/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5260 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 21-07-2024
• Assessment Year: 2022-2023
• Appeal Filed On: 17-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: VIJAY KUMAR KSHIRSAGAR
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH ‘B’, PUNE BEFORE SHRI INTURI RAMA RAO, JUDICIAL MEMBER AND MS. ASTHA CHANDRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.804/PUN/2024 Sumin Charitable Trust, Plot No.44 Sumin, Shivaji Housing Society, Satara – 415 001, Maharashtra PAN : AALTS7957H .......अपीलाथ / Appellant बनाम / V/s. The CIT(Exemption), Pune ...... यथ / Respondent Assessee by : Shri Vijay Kumar Kshirsagar Revenue by : Shri Ajay Kumar Keshari स ु नवाई क तार ख / Date of Hearing : 22.07.2024 घोषणा क तार ख / Date of Pronouncement : 07.08.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant trust directed against the order of the CIT Exemption, Pune dt. 31.03.2023 denying grant of registration u/s.12AB of the Income-tax Act, 1961 (hereinafter also called ‘the Act’). 2. Brief facts of the case are that the appellant is a Trust, got provisional registration on 27.05.2021. The appellant trust filed application in Form No.10AB on 26.09.2022 seeking regular registration under clause (iii) of section 12A(1)(ac) of the Act. On receipt of the said application, the ld. CIT (Exemptions), in order to verify the genuineness of activities of the appellant trust and compliance to requirements of any 2 ITA No.804/PUN/2024 other law, issued notice through ITBA portal on 15.12.2022 calling for certain information/clarification. The appellant trust had filed the requisite information in response to the questionnaires dated 15.12.2022, 12.03.2023 on 24.12.2022 and 18.03.2023. However, the ld. CIT(Exemptions) without taking into consideration the detailed replies filed by the appellant trust had denied the grant of regular registration, cancelling the provisional registration. 3. Being aggrieved, the appellant trust is in appeal before us in the present appeal. 4. We heard the rival submissions and perused the relevant material on record. The ld.CIT(Exemptions) without taking into consideration the written submissions filed before him had proceeded to deny the grant of regular registration, cancelling the provisional registration. Therefore, in the interest of justice, we remit the matter to the file of CIT(Exemptions) for denovo disposal of the application in accordance with law after affording due opportunity of hearing to the appellant trust. Accordingly, the appeal filed by the appellant trust stands partly allowed. 5. In the result, the appeal filed by the appellant trust is partly allowed. Order pronounced in the open court on 07 th August, 2024. Sd/- Sd/- ASTHA CHANDRA INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER प ु णे / Pune; दनांक / Dated : 07 th August, 2024 Satish 3 ITA No.804/PUN/2024 आदेश क त ल प अ े षत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. DR, ITAT, ‘B’ Bench, Pune 5. गाड फाईल / Guard file. आदेशान ु सार / BY ORDER, //स या$पत %त// True Copy// व&र'ठ %नजी स*चव / Sr. Private Secretary आयकर अपील य अ*धकरण, प ु णे / ITAT, Pune