Fifty- One A Organization, Pune V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 861/PUN/2023

AI Insights

The case involves appeals by Fifty-one A Organisation against the decisions of the CIT(Exemption), Pune, which denied the benefits of registration under section 12AB(1)(b)(ii) and approval under section 80G of the Income-tax Act, 1961. The Tribunal found that the CIT(Exemption) had not provided an adequate opportunity for the assessee to comply with the requirements, as the notice for additional details was issued on a Saturday, leaving only one effective day for a voluminous response. The Tribunal emphasized that an opportunity of hearing must be effective and not merely a formality.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137731 (ITAT-PUNE)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-08-2023
• Assessment Year: misc
• Appeal Filed On: 26-07-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA
• Assessee Lawyers: SHIVRAM R. GADGIL

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 अपील सं. / ITA Nos.861 & 862/PUN/2023 Fifty-one A Organisation, Sthairya Soc., Karve Nagar, Plot No.11, Near Tol Hospital, Pune – 411 052 Maharashtra PAN : AAECF8290L Vs. The CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER BENCH : These appeals by the assessee are directed against the two separate orders passed by the CIT(Exemption) on 31-05-2023 denying the benefit of registration u/s.12AB(1)(b)(ii) and approval u/s.80G of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) Act. ITA No.862/PUN/2023 : 2. We have heard the rival submissions and gone through the relevant material on record. The assessee filed application for final registration in Form No.10AB on 25-11-2022. First notice was Assessee by Shri Shivram R. Gadgil Revenue by Shri Naveen Gupta Date of hearing 11-08-2023 Date of pronouncement 11-08-2023 ITA Nos.861 & 862/PUN/2023 Fifty-one A Organisation 2 issued by the ld. CIT(E) fixing the case for hearing and requiring the assessee to furnish details by 03-03-2023. Reply was furnished. Thereafter, the ld. CIT(E) issued another notice, requiring certain fresh details on 27-05-2023, mandating its compliance by 29-05-2023. Since the assessee could not furnish the necessary details, the order was passed rejecting the application. The ld. AR submitted that the second notice was issued on 27-05-2023, which was Saturday and only one effective day was left for furnishing the reply, which was very voluminous. We appreciate the view point of the assessee that in such a short span of one day, it was difficult to compile the necessary details and furnish the same to the ld. CIT(E). Opportunity of hearing means effective opportunity of hearing and not merely an empty formality. Here is a case in which the opportunity given by the ld. CIT(E) for compliance was highly inadequate. Taking into consideration the necessary facts and circumstances of the case, we are of the considered opinion that it would be just and fair 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 decide the appeal afresh after allowing a reasonable opportunity of hearing to the assessee. ITA Nos.861 & 862/PUN/2023 Fifty-one A Organisation 3 ITA No.861/PUN/2023 : 3. Both the sides are in agreement that the facts and circumstances of this appeal, refusing approval u/s.80G, are mutatis mutandis similar inasmuch as opportunity of hearing granted by the ld.CIT(E) was to the same extent. Following the view taken hereinabove, we overturn the impugned order as well and issue similar direction. 4. In the result, both the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 11 th August, 2023. Sd/- Sd/- ( PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 11 th August, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The respondent 3. 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 ITA Nos.861 & 862/PUN/2023 Fifty-one A Organisation 4 Date 1. Draft dictated on 11-08-2023 Sr.PS 2. Draft placed before author 11-08-2023 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. *