Lions Club of Malegaon South Charitable Foundation, Nashik V. Commissioner of Income-tax , (Exemption), Pune

ITA 996/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9128 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-02-2020
• Assessment Year: 2019-2020
• Appeal Filed On: 11-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESANG Y SHERPA
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.996/PUN/2019 / ASSESSMENT YEAR : 2019-20 LIONS CLUB OF MALEGAON SOUTH CHARITABLE FOUNDATION, S. NO.332-2, FLAT 3, SHRI NIKETAN SHRIRAM MANDIR, MAHALAXMI HSG SOCIETY, MALEGAON, NASHIK-423203. PAN: AABTL6119J .. /APPLICANT / V/S. CIT (EXEMPTION), PUNE. .. / RESPONDENT ASSESSEE BY : SHRI ABHAY SHASTRI REVENUE BY : SMT. KESANG Y. SHERPA / DATE OF HEARING : 04.08.2020 / DATE OF PRONOUNCEMENT : 04.08.2020 / ORDER PER S. S. VISWANETHRA RAVI, JM: THE ABOVE-SAID APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 28.06.2019 PASSED BY THE CIT(EXEMPTION), PUNE FOR A.Y. 2019-20. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER THE CIT(EXEMPTION) JUSTIFIED IN REJECTING THE APPLICATION FILED TO GRANT RECOGNITION U/S 80G OF THE ACT. 3. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD. AR, SHRI ABHAY SHASTRI IS THAT THE CIT(EXEMPTION) SOUGHT DETAILS OF EXPENDITURE FROM THE ASSESSEE BUT HOWEVER DUE TO UNAVOIDABLE CIRCUMSTANCES THE SAME COULD NOT BE PRODUCED BEFORE THE 2 ITA NO.996/PUN/2019 AUTHORITY AND PRAYED TO REMAND THE MATTER TO THE FILE OF THE CIT(EXEMPTION). THE LD. DR, SMT. KESANG Y. SHERPA VEHEMENTLY OPPOSED THE SAME AND SUBMITTED THAT INSPITE OF HAVING GIVEN OPPORTUNITY TO THE ASSESSEE NO EVIDENCE WAS SO FILED BEFORE THE CIT(EXEMPTION). ON PERUSAL OF THE IMPUGNED ORDER, WE NOTE THAT IN PARA 6.3 THE ASSESSEE CLAIMED EXPENDITURE UNDER THE HEAD MEDICAL RELIEF AND NO EVIDENCE IN SUPPORT OF WHICH FILED. THE FACT REMAINS ADMITTED THAT NO EVIDENCE FILED IN SUPPORT OF THE CLAIM BEFORE THE CIT(EXEMPTION), BUT BEFORE US LD. AR FOR THE ASSESSEE UNDERTAKEN THAT THE ASSESSEE IS READY TO FILE EVIDENCES IN SUPPORT OF THE CLAIM MADE. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD. AR AND THE LD. DR AND THE FACTS & CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT(EXEMPTION) FOR FRESH CONSIDERATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF HIS CLAIM. THUS, THE GROUNDS RAISED IN THIS REGARD ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 04 TH DAY OF AUGUST, 2020. SD/- SD/- ( R. S. SYAL ) ( S. S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 04 TH AUGUST, 2020 SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTION), PUNE. 4 . , , , / DR, ITAT, A BENCH, PUNE. 5. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.