Akhil Bhartiy Shree Swami Samarth Gurupith, Nashik V. Commissioner of Income-Tax, Exemption, Pune

ITA 823/PUN/2022

AI Insights

The case involves Akhil Bhartiy Shree Swami Samarth Gurupith, a trust, which appealed against the decision of the CIT(Exemption), Pune, denying them the benefit of registration under section 12AA(1)(b)(ii) of the Income-tax Act, 1961. The appeal was initially delayed by 605 days, which the Tribunal found reasonable and condoned. The primary issue arose from the trust's inability to furnish required details for registration due to the COVID-19 pandemic. The Tribunal considered the circumstances of the pandemic and the trust's submission that all necessary details were available and could be produced.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137709 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-02-2023
• Assessment Year: misc
• Appeal Filed On: 16-11-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12AA

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 आयकर अपीऱ सं. / ITA. No.823/PUN/2022 Akhil Bhartiy Shree Swami Samarth Gurupith At Post Trimbakeshwar Tal Trimbakeshwar, Dist Nashik - 422212 PAN: AABTA9191M Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(Exemption), Pune on 21.01.2021 denying the benefit of registration u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’. 2. There is a delay of 605 days in presenting the appeal before the Tribunal. The ld. AR submitted the reasons for the delay. Assessee by Shri Narendra Joshi Revenue by Shri Mirtyunjoy Barnwal Date of hearing 14-02-2023 Date of pronouncement 14-02-2023 ITA No.823/PUN/2022 Akhil Bhartiy Shree Swami Samarth Gurupith 2 Finding the same to be reasonable, we condone the delay and admit the appeal for disposal on merits. 3. Briefly stated, the facts of the case are that the assessee made an on-line application in Form No.10A for approval of the trust u/s 12AA of the Act on 23.07.2020. The CIT(E) raised certain issues requiring the furnishing of certain details. As the assessee could not furnish the same, the registration was denied. 4. Having heard the rival contentions and perused the material on record, it is seen that the proceedings before the CIT(E) were held during the Covid period. The ld. AR submitted that the assessee could not furnish the requisite details for grant of registration because of the prevailing pandemic. He, however, submitted that all such details are available with the assessee and can be produced. Considering the entirety of the facts and circumstances of the case, we are of the considered opinion that the ends of justice would be adequately met if the impugned order is set aside and the matter is restored to the file of the ld. CIT(E). We order accordingly and direct him to pass the order afresh as per law after allowing reasonable opportunity of hearing to the ITA No.823/PUN/2022 Akhil Bhartiy Shree Swami Samarth Gurupith 3 assessee. Needless to say, the assessee will be at liberty to file any evidence / material as required by the ld. CIT(E). 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 14 th February, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 14 th February, 2023 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. DR, ITAT, ‘A’ Bench, Pune Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune ITA No.823/PUN/2022 Akhil Bhartiy Shree Swami Samarth Gurupith 4 Date 1. Draft dictated on 14-02-2023 Sr.PS 2. Draft placed before author 14-02-2023 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. *