Aaryanandi Development Organization, Pune V. Commissioner of Income-Tax -Exemption, Pune

ITA 849/PUN/2022

AI Insights

The case involves Aaryanandi Development Organization, which appealed against the decision of the CIT(Exemption), Pune, denying their application for registration under section 12A of the Income-tax Act, 1961. The CIT(Exemption) had initially dismissed the application due to the absence of evidence supporting the activities of the organization, despite receiving a 'Note on activity'. The Tribunal found that the necessary evidence, including photographs and other materials, had been submitted but overlooked by the CIT(Exemption). Consequently, the Tribunal set aside the CIT(Exemption)'s order and remanded the case for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137741 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-01-2023
• Assessment Year: misc
• Appeal Filed On: 27-11-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 22

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 अपीऱ सं. / ITA No.849/PUN/2022 Aaryanandi Development Organization, 30, Vardhaman Stadium Complex, Station Road, Parbhani – 431401 Parbhani, Maharashtra PAN : AABAA5030C 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 benefit of registration sought by the assessee u/s.12A 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 in the requisite form for grant of registration u/s.12A of the Act. The ld. CIT(Exemption) gave certain opportunities to the assessee for submitting `Note on activity’ and Assessee by Shri Bhuvanesh Kankani Revenue by Shri Keyur Patel Date of hearing 23-01-2023 Date of pronouncement 23-01-2023 ITA No.849/PUN/2022 Aaryanandi Development Organization 2 also necessary evidence to support the activities carried on. He dismissed the assessee’s application by noting that though `Note on activity’ was submitted but no evidence was furnished. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 3. The ld. AR submitted that the requisite evidence in the shape of necessary photographs and other material in support of the nature of activities carried on by the assessee were duly furnished before the ld. CIT(Exemption), which got omitted to be considered at the time of disposal of the application. He invited our attention towards pages 4 to 18 of the paper book, being, evidence of conducting activities and pages 19 to 22 containing note on activities, which were submitted to the ld. CIT(Exemption). In view of the foregoing facts, 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. Needless to say, the assessee will be at liberty to place any further evidence as directed by the ld. CIT(Exemption). ITA No.849/PUN/2022 Aaryanandi Development Organization 3 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 23 rd January, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददन ांक Dated : 23 rd January, 2023 सतीश आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील थी / The Appellant; 2. प्रत्यथी / The Respondent 3. The Pr.CIT concerned, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune ITA No.849/PUN/2022 Aaryanandi Development Organization 4 Date 1. Draft dictated on 23-01-2023 Sr.PS 2. Draft placed before author 23-01-2023 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. *