Maha Academy of Pediatrics, Nashik V. Commissioner of Income-Tax -Exemption, Pune

ITA 945/PUN/2022

AI Insights

The case involves the Maha Academy of Pediatrics, which appealed against the decision of the Commissioner of Income Tax (Exemption), Pune, who had rejected their application for deduction on donations under section 80G of the Income Tax Act. The primary issue was the lack of credible evidence to support the application, as the assessee failed to provide the requested information due to the illness of one of its trustees. The Tribunal found that the merits of the case were not adjudicated and decided to remand the matter back to the CIT(E) for a fresh evaluation, allowing the assessee to submit the necessary evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132942 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 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: misc
• Appeal Filed On: 25-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

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.945/PUN/2022 Maha Academy of Pediatrics, B, 13, Rambaug Co-op. Society, Near Pumping Station Road, Nashik – 422005 PAN : AACTM5769Q ......अपीलार्थी / Appellant बनाम / V/s. Commissioner of Income Tax (Exemption), Pune ......प्रत्यर्थी / Respondent Assessee by : Smt. Deepa Khare 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 31-10-2022 passed by the Commissioner of Income Tax (Exemption), Pune [“CIT(E)”]. 2. The assessee raised three grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(E) justified in rejecting the application seeking deduction in respect of donations u/s. 80G of the Act. 2 ITA No.945/PUN/2022 3. We note that the CIT(E) issued notice on 29-08-2022 on ITBA portal requesting the assessee to upload certain other information/clarification i.e. date of commencement of activity, date of expiry of provisional registration, details of any other law applicable for achievement of objectives and the proof of compliance of said law, proof of identity of main trustees/directors, year-wise list of donations received, note on activities carried out along with supporting credible evidence etc. According to the CIT(E) there was no explanation as offered by the assessee. Again, another notice issued on 22-10-2022 requesting the assessee to furnish evidnence in the form of photos/paper clips/social media coverage etc. The ld. AR, Smt. Deepa Khare submits that due to illness of one of the trustees, the information as sought by the CIT(E) were not uploaded and the assessee is now ready to furnish all the evidences, if this Tribunal afford an opportunity to the assessee in remanding the matter to the file of CIT(E). 4. 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 credible evidence. It is, therefore, clear that merits of the case were not adjudicated 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. 5. 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 evidences, if any, in support of its contentions. 3 ITA No.945/PUN/2022 6. 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 अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(Exemption), Pune 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune