Laxman Patwardhan Charitable Foundation, Nashik V. Commissioner of Income Tax, Exemption, Pune, Pune

ITA 817/PUN/2023

AI Insights

The case involves the Laxman Patwardhan Charitable Foundation, which appealed against the decisions of the CIT(Exemption), Pune, rejecting their applications for registration under section 12AA and approval under section 80G of the Income-tax Act, 1961. The Tribunal noted that the CIT(Exemption) had rejected the applications due to non-compliance with document submission requests, despite the assessee's claims of having responded. The Tribunal found merit in the assessee's appeal and decided to remand the matter back to the CIT(Exemption) for a thorough re-examination of the applications, considering any fresh evidence the assessee may wish to present.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137702 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-09-2023
• Assessment Year: misc
• Appeal Filed On: 12-07-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No.817 & 818/PUN/2023 Laxman Patwardhan Charitable Foundation, Shop No.2, Patwardhan Apartment, College Road, Nashik, Maharashtra – 422 005 PAN : AAOCA9398Q Vs. The CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : These two appeals by the assessee are directed against the separate orders dt. 29-09-2022 passed by the CIT (Exemption), Pune, rejecting the approval u/s.80G(5) and the registration u/s.12AA of the Income-tax Act, 1961 (hereinafter also called `the Act’). 2. Both the appeals are time barred by 229 days. The assessee has filed affidavit in support of the delay. We are convinced with the same. The delay is condoned and the appeals are admitted for disposal on merits. Assessee by Shri Kishor B. Phadke Revenue by Shri Keyur Patel Date of hearing 20-09-2023 Date of pronouncement 21-09-2023 ITA Nos.817 & 818/PUN/2023 Laxman Patwardhan Charitable Foundation 2 3. The assessee claims to be engaged in Charitable activities. It filed requisite forms for granting registration u/s.12AA and approval u/s.80G respectively. In order to verify the genuineness of the activities carried out by the assessee, some notices were issued to the assessee through the ITBA Portal on 26-07-2022, 03-08-2022 and 17-09-2022 requiring the uploading of certain documents. In the absence of any compliance, the ld. CIT(Exemption) chose to reject the applications. Against the said rejection, the assessee has approached the Tribunal. 4. The ld. AR submitted that the assessee had submitted its response to the ld. CIT(E), whose copy has also been placed on record. However, the ld. CIT(E) chose to reject the applications filed by the assessee, without examining such reply. In the given circumstances and considering the prayer of the assessee, we are of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matter is remitted to the file of the ld. CIT(E) with a direction to decide the issues afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh proceedings. ITA Nos.817 & 818/PUN/2023 Laxman Patwardhan Charitable Foundation 3 5. In the result, both the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 21 st September, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 21 st September, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The respondent The Pr.CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 20-09-2023 Sr.PS 2. Draft placed before author 20-09-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *