Nashik Manav Sewa Foundation, Nashik V. Commissioner of Income-Tax Exemption, , Pune

ITA 824/PUN/2022

AI Insights

The Nashik Manav Sewa Foundation appealed against the decision of the CIT(Exemption), Pune, which denied their application for approval under section 80G of the Income-tax Act, 1961. The CIT(Exemption) had initially rejected the application due to the perceived lack of specific details regarding the foundation's activities. The Tribunal found that there was a possible clerical error in the CIT(Exemption)'s order and noted that the foundation had provided some details of their activities, including COVID relief efforts. The Tribunal decided to remand the case back to the CIT(Exemption) for a fresh evaluation, allowing the foundation to present additional evidence if necessary.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137757 (ITAT-PUNE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-01-2023
• Assessment Year: misc
• Appeal Filed On: 17-11-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.824/PUN/2022 Nashik Manav Sewa Foundation, Shop No.1, Sumangal Height, Sadhu Vasavani Road, Holaram Colony, Nashik – 422 001, Maharashtra PAN : AAHCN6766C Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 30-09-2022 passed by the CIT(Exemption), Pune, denying the grant of approval to the assessee’s application for section 80G of the Income-tax Act, 1961 (hereinafter also called `the Act’). 2. Briefly stated, the facts of the case are that the assessee moved application for registration u/s.80G of the Act. The ld. CIT(E), in his order in Form No.10AD, rejected the assessee’s application by noticing in para no.3 that the assessee submitted Assessee by Shri Pramod Shingte Revenue by Shri Keyur Patel Date of hearing 19-01-2023 Date of pronouncement 19-01-2023 ITA No.824/PUN/2022 Nashik Manav Sewa Foundation 2 some brochure relating to testing laboratory, blood group cerology and other tests etc., and further that the note submitted by the assessee was general without giving any specific details of actual activities carried on. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 3. Having heard both the sides and gone through the relevant material on record, it is seen that the first part of para no.3 narrating about the furnishing of some brochure giving details of laboratory tests etc., does not pertain to the assessee. The ld. AR submitted that no such activity was done by the assesee and probably it was a case of cut and paste error. However, the second part of para no.3 records that the assessee submitted reply in general nature without giving any specific details of actual activity carried on. To this, our attention was invited by the ld. AR towards the reply submitted by the assessee to CIT(Exemption) on 17-08-2022, whose copy has been placed at page 1 onwards of the paper book. Annexure placed at page 32 is relevant, which talks of activities carried out by the assesee including Covid relief and support stating that around 46,000 people were benefitted from its services. However it is seen that ITA No.824/PUN/2022 Nashik Manav Sewa Foundation 3 supporting details in respect of such relief work were not filed, which are crucial for determination of the issue of the approval or otherwise. The ld. AR submitted that all such details were maintained and if an opportunity is given to the assesee, these can be furnished. Considering the facts in entirety, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of ld. CIT(Exemption) for deciding the issue afresh as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to file any fresh evidence in support of its claim as required by the ld. CIT(Exemption). 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 19 th January, 2023. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 19 th January, 2023 सतीश ITA No.824/PUN/2022 Nashik Manav Sewa Foundation 4 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. The Pr.CIT, Pune 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 19-01-2023 Sr.PS 2. Draft placed before author 19-01-2023 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. *