Maharastra Bramhakshatriya Sangh, , Nashik V. Commissioner of Income-Tax -Exemption, Pune

ITA 944/PUN/2022

AI Insights

The case involves Maharashtra Bramhakshatriya Sangh Nashik, a trust, appealing against the decision of the Commissioner of Income Tax (Exemption), Pune, which denied their registration under section 12A(1)(ac) of the Income Tax Act, 1961. The primary reasons for denial were the non-submission of the trust deed and the specific community focus of the trust, which was argued not to serve the general public. The Tribunal noted that the CIT(E)'s order did not adequately address the trust's claimed charitable activities and thus remanded the case back for a detailed examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137032 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: A
• Next Hearing Date: 15-03-2023
• Assessment Year: misc
• Appeal Filed On: 25-12-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.944/PUN./2022 [Under Section 12AA of I.T. Act, 1961] Maharashtra Bramhakshatriya Sangh Nashik, 3208, Bagnanpura, Kamod Road, Nashik. PIN – 422 001 PAN AAATM8367N vs. The Commissioner of Income Tax (Exemption), Room No.322, 3 rd Floor, Income Tax Office, PMT Building, Shankar Seth Road, Pune – 411 037. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sardar Singh Meena Date of Hearing : 16.03.2023 Date of Pronouncement : 23.03.2023 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal arises against the Commissioner of Income Tax (Exemption) [in short the “CIT(E)”], Pune’s DIN & Notice No. ITBA/EXM/F/EXM45/ 2022-23/1046485806(1), dated 27.10.2022, involving proceedings u/sec. 12AA of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2 ITA.No.944/PUN./2022 Maharashtra Bramhakshatriya Sangh Nashik, Nashik. 2. It emerges during the course of hearing with the able assistance coming from the Revenue side that the assessee’s sole substantive grievance pleaded herein challenges correctness of both the lower authorities action in not granting registration u/s.12A(1)(ac) of the Act on the ground that it had not submitted copy of the trust deed and other relevant material. And also that the assessee trust had been formed aiming for only a particular cast i.e., “Bramhakshatriya Community” and, therefore, the object of the assessee trust cannot be considered to be for any charity meant for general public. Therefore, the learned CIT(E) rejected the application of the assessee trust. 3. The learned CIT-DR could hardly dispute the clinching fact during the course of hearing that the CIT(E)’s impugned order nowhere deals with the assessee’s charitable activities alleged to have been carried-out as per its explanation during the relevant proceedings as well as those pleaded in the registration application u/sec.12AC of the Act. Faced with the situation and in light of the fact that the CIT(E)’s order is also a non-speaking one to this extent we deem it appropriate to restore the assessee’s substantive grievance back to the very authority for appropriate 3 ITA.No.944/PUN./2022 Maharashtra Bramhakshatriya Sangh Nashik, Nashik. adjudication as per law preferably within three effective opportunities of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 23.03.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 23 rd March, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Addl. CIT, Exemption, Pune. 4. The Assessing Officer Exemption Ward-1(1), Nashik 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.