AGRI SAMAJ UNNATI MANDAL BHIWANDI, BHIWANDI V. CIT EXEMPTION PUNE, PUNE

ITA 907/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0576 (ITAT-PUNE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 29-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.906 & 907/PUN/2024 धििाारण वर्ा / Assessment Year : 2022-23 Agri Samaj Unnati Mandal Bhiwandi, Charnipada, Behind Anjurphata, Jakat Naka, Rahnal-421302 PAN : AACAA1497N Vs. CIT Exemption, Pune अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : N O N E Department by : Shri Keyur Patel Date of hearing : 31-07-2024 Date of Pronouncement : 31-07-2024 आदेश / ORDER PER SATBEER SINGH GODARA, JM : These assessee’s twin appeals arise against the Commissioner of Income Tax (Exemption), Pune [in short the “CIT(E)”]’s common DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/1062758759(1), dated 16.03.2024, refusing its registration in proceedings u/s. 12AA of the Income Tax Act, 1961 (in short “the Act”). Cases called twice. None appears at the assessee’s behest. We accordingly proceeded ex-parte. Learned CIT-DR pinpoints during the course of hearing that the assessee’s instant twin appeals arise against the CIT(E) very order only. That being the case, we reject the assessee’s former appeal ITA No. 906/PUN/2024 as a “duplicate” one. 2. Learned CIT-DR next submits that the CIT(E) herein has rightly declined to section 12A registration to the assessee on account of the fact that the latter head has failed to prove the commencement on its charitable 2 ITA Nos. 906 & 907/PUN/2024, A.Y. 2022-23 activities. We note in this factual backdrop that the assessee has duly claimed to have completed “one of the projects” which has nowhere been considered in the learned CIT(E)’s order as per paras 6 to 6.1 in the impugned order. It further transpires that from perusal of the impugned order that the assessee had submitted its explanation on 05.03.2024 and thereafter, the CIT(E) never afforded it any further effective opportunities in support of its submissions. That being the clinching case, we deem it appropriate in the larger interest of justice to restore the assessee’s instant latter appeal ITA No. 907/PUN/2024 back to the CIT(E) for his afresh appropriate adjudication preferably within three effective opportunities of hearing. Ordered accordingly. 3. These assessee’s instant former appeal herein ITA No. 906/PUN/2024 is dismissed as a “duplicate” file and its latter case ITA No. 907/PUN/2024 is allowed for statistical purpose. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 31 st July, 2024. Sd/- Sd/- (Inturi Rama Rao) (Satbeer Singh Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 31 st July, 2024. रदि आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदचि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune