National Human Resource Development Organisation, Ahmednagar V. CIT-Exemption, Pune, Pune

ITA 957/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 had dismissed their application for recognition under section 80G(5)(vi) of the Income Tax Act. The appeal was initially filed with a significant delay, which was later condoned due to the impact of the COVID-19 pandemic. The Tribunal noted that the assessee had not responded to a notice from the CIT(E) requesting additional information necessary for the recognition under section 80G. Considering the circumstances of the pandemic and the lack of opportunity for the assessee to present their case, the Tribunal decided to remand the matter back to the CIT(E) for a fresh decision after providing a proper hearing to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132943 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 13 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: 08-02-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 26-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 80G

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.957/PUN/2022 National Human Resource Development Organisation, Ashirwad Building, Opp, Hotel Aman, Laltaki Road, Ahmednagar-414001 PAN : AAATN3943M ......अपीलार्थी / Appellant बनाम / V/s. Commissioner of Income Tax (Exemption), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Yogesh S. Limaye Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of Hearing : 09-02-2023 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 10-02-2021 passed by the Commissioner of Income Tax (Exemption), Pune [“CIT(E)”]. 2. We find that this appeal was filed with a delay of 625 days. Upon hearing both the parties, we find that the delay of 625 days is saved by the decision of Hon’ble Supreme Court passed during National Lockdown 2 ITA No.957/PUN/2022 imposed on account of pandemic Covid-19. Therefore, the delay of 625 days is condoned. 3. At the outset, the ld. AR, Shri Yogesh S. Limaye requested to this Tribunal to remand the matter to the file of CIT(E) for the reason that there was no opportunity for the assessee for giving satisfactory explanation in support of its claim u/s. 80G of the Act. We note that the assessee filed online application in Form No. 10G for grant of recognition u/s. 80G(5)(vi) of the Act. The CIT(E) issued notice on ITBA portal on 12-10-2020 requesting the assessee to upload certain other information/clarification for the purpose of grant of recognition u/s. 80G(5)(vi) of the Act. On perusal of para 3 of the impugned order, we note that the assessee is not responded to the said notice. The ld. DR did not report any objection in remanding the matter to the file of CIT(E) as it was conducted during the course of Pandemic period i.e. Covid-19. 4. We have heard both the parties and perused the material available on record. We find that the ld. CIT(E) dismissed the appeal of the assessee on the ground the assessee did not satisfy the conditions laid down u/s. 80G(5) of the Act. It is, therefore, 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 3 ITA No.957/PUN/2022 opportunity of hearing to the assessee. The assessee is liberty to file evidence, if any, in support of its contentions. 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. 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