M/s KAM Foundation, Pune V. CIT(Exemptions), Pune

ITA 89/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2041 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 30-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA
• Assessee Lawyers: HARI KRISHAN
• Keywords: Set aside
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 89 /PUN/20 21 M/S. KAM FOUNDATION, PLOT NO. 2, SR. NO. 255/1, HINJAWADI, TALUKA MULSHI, PUNE - 411057 PAN : AAHCK6757E ...... / APPELLANT / V/S. CIT(EXEMPTION), PUNE / RESPONDENT ASSESSEE BY : SHRI HARI KRISHAN REVENUE BY : SHRI NAVEEN GUPTA / DATE OF HEARING : 28 - 06 - 2021 / DATE OF PRONOUNCEMENT : 29 - 0 6 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 23 - 03 - 2020 PASSED BY THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE. 2 ITA NO . 89/PUN/2021 2. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE MADE AN ONLINE APPLICATION IN FORM NO. 10A SEEKING APPROVAL OF THE TRUST/INSTITUTION U/S. 12AA OF THE ACT ON 16 - 09 - 2019. IN ORDER TO CONSIDER THE APPLICATION A LETTER WAS ISSUED THROUGH ITBA PORTAL TO THE ASSESSEE ON 01 - 11 - 2019 REQUESTING TO UPLOAD CERTAIN OTHER INFORMATION/CLARIFICATION BY 20 - 11 - 2019 IN ORDER TO PROCESS THE APPLICATION. THE ASSESSEE SUBMITTED ITS COMPLIANCE ON ITBA PORTAL IN RESPONSE TO THE SAID NOTICE. THE CIT(EXEMPTIONS) OBSERVE D THAT THE STATEMENTS MADE BY THE ASSESSEE ARE CONTRADICTORY IN NATURE SINCE ON ONE HAND, IT STATES THAT THE ACTIVITIES ARE NOT CARRIED OUT BY IT AND ON OTHER HAND IT STATES THAT IT HAS ALREADY CONDUCTED ACTIVITIES AS STATED ABOVE. HE OBSERVED THAT THE AS SESSEE HAS NOT PRODUCED ANY CREDIBLE SUPPORTIVE EVIDENCE IN RESPECT OF THE ACTIVITIES CLAIMED TO HAVE BEEN CARRIED AND IN THE ABSENCE OF SUCH REQUISITE DETAILS REJECTED THE GRANT OF REGISTRATION. 3. THE ASSESSEE CHALLENGED THE ACTION OF CIT(EXEMPTIONS) IN HOLDING THE ASSESSEE COULD NOT FURNISH THE DETAILS AS CALLED FOR. WE FIND THAT, THOUGH THE ASSESSEE RAISED A GROUND, THAT ALL THE DETAILS FILED BEFORE THE CIT(EXEMPTIONS) FOR HIS VERIFICATION REGARDING THE GENUINENESS OF ACTIVITIES OF THE ASSESSEE BUT NO EVIDENCE FILED BEFORE THIS TRIBUNAL TO SHOW THAT ALL THE DETAILS WERE SUBMITTED BEFORE THE CIT(EXEMPTIONS). THEREFORE, WE DEEM IT PROPER TO AFFORD ONE MORE OPPORTUNITY FOR THE ASSESSEE TO FURNISH ALL THE DETAILS BEFORE THE CIT(EXEMPTIONS) FOR HIS EXAMI NATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCE, IF ANY, IN SUPPORT OF GRANT OF REGISTRATION U/S. 12A A OF THE ACT. THUS, THE ORDER OF CIT(EXEMPTIONS) IS SET ASIDE AND GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO . 89/PUN/2021 4. IN THE RESUL T, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JUNE, 202 1 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 29 TH JUNE, 202 1 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT , EXEMPTION, PUNE 4. , , , / DR, ITAT, A BENCH, PUNE. 5 . / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE