National Human Resource Development Organisation, Ahmednagar V. Commissioner of Income-Tax -Exemption, Pune

ITA 925/PUN/2022

AI Insights

The case involves the National Human Resource Development Organisation appealing against the order of the Commissioner of Income Tax (Exemption), Pune, which was passed for the assessment year 2020-21. The appeal was initially delayed by 270 days due to the impact of the Covid-19 pandemic, which was later condoned by the Tribunal. The core issue was the rejection of the assessee's application for approval under section 12A of the Income Tax Act, which was not filed within the required 30 days from the date of modification of objects. The Tribunal noted the absence of the assessee's representation and decided to proceed based on the material available and the arguments presented by the Departmental Representative.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132940 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-02-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 20-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12A; 12AA

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.925/PUN/2022 धििाारण वर्ा / Assessment Year : 2020-21 National Human Resource Development Organisation, Ashirwad Building, Opp, Hotel Aman, Laltaki Road, Ahmednagar-414001 PAN : AAAAM3439Q ......अपीलार्थी / Appellant बिाम / V/s. Commissioner of Income Tax (Exemption), Pune ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 07-02-2023 घोषणा की तारीख / Date of Pronouncement : 09-02-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 21-01-2021 passed by the Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] for assessment year 2020-21. 2. We find that this appeal was filed with a delay of 270 days. Upon hearing ld. DR, we find that the delay of 270 days is saved by the decision of Hon’ble Supreme Court passed during National Lockdown imposed on 2 ITA No.925/PUN/2022, A.Y. 2020-21 account of pandemic Covid-19. Therefore, the delay of 270 days is condoned. 3. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 4. We note that the assessee made an application in Form No. 10A for approval of the trust u/s. 12AA of the Act. The CIT(E) issued notice requesting the assessee to upload certain information/clarification in order to process the application. According to CIT(E), the assessee’s application seeking registration under clause (ab) of sub-section (1) of section 12A of the Act requires to be made within the period of 30 days from the date of modification of the objects. The assessee did not file application for approval from the date of modification within 30 days from the date of modification of objects. On perusal of para 3.2 of the impugned order, we note that the assessee could not give any explanation with regard to the objects raised by the CIT(E) for not filing application within 30 days. Having no explanation from the assessee the CIT(E) rejected the case of the assessee for approval u/s. 12A of the Act. On an examination of the grounds raised before us, we note that the assessee could not prosecute its case before the CIT(E) due to Covid pandemic time and it is contended no proper opportunity was given. 5. We have heard ld. DR and perused the material available on record. We find that the ld. CIT(E) dismissed the appeal of the assessee on the ground for not filing application within 30 days. It is, therefore, clear that 3 ITA No.925/PUN/2022, A.Y. 2020-21 rights and liabilities of the parties were not adjudicated upon on merits and we are of the considered view that one final opportunity needs to be given to the assessee to represent its case on merits so that justice can be delivered. 6. In view of the matter, we set aside the order of CIT(E) and restore the matter back to his file for fresh adjudication after providing sufficient opportunity of hearing to the assessee. The assessee is liberty to file evidence, if any, in support of its contentions. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09 th February, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 09 th February, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(Exemption), Pune 4. The Addl./Joint CIT-Exemption Range, Aurangabad 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune