KHANDESH GOSEWASHRAMANTARGAT GOSHALA,DHULE V. CIT EXEMPTION PUNE, PUNE

ITA 2557/PUN/2024

AI Insights

The case involves Khandesh Gosewashramantargat Goshala, a trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Pune, dated 17.10.2024. The order denied the trust's application for registration under section 12AA of the Income Tax Act, 1961, due to non-compliance with a notice requesting information to verify the genuineness of the trust's activities. The trust had initially failed to comply with the notice, leading to the rejection of their application. The tribunal, considering the circumstances and the submissions made, decided to remand the case for a fresh evaluation, providing the trust another opportunity to comply with the requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474152 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA VIJAY
• Assessee Lawyers: VINAY KAWADIA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2557/PUN/2024 Khandesh Gosewashramantargat Goshala, C.No.481, Goshala Sansthan, Malegaon Road, Dhule 424 001 Maharashtra PAN : AABTK1789P Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is directed against the order framed by ld. Commissioner of Income Tax (Exemption), Pune dated 17.10.2024 denying grant of registration u/s.12AA of the Income Tax Act, 1961 ( in short ‘the Act’). 2. Succinctly, the facts of the case are that the appellant is a Trust, filed application on Form No.10AB under clause (iii) of section 12A(1)(ac) of the Act for grant of regular registration on 27.06.2024. In order to verify the genuineness of activities of the appellant, the ld. CIT (Exemption) issued a notice through ITBA portal on 25.07.2024 calling upon the appellant to file certain information/clarification. There was no compliance from the side of appellant. In the circumstances, the ld.CIT(E) rejected the Appellant by : Shri Vinay Kawadia Revenue by : Shri Chandra Vijay Date of hearing : 21.01.2025 Date of pronouncement : 04.03.2025 ITA No.2557/PUN/2024 Khandesh Gosewashramantargat Goshala 2 application filed by the appellant, thereby cancelling the provisional registration granted to it. 3. Aggrieved appellant is now in appeal before the Tribunal in the present appeal assailing the impugned order denying grant of registration u/s.12AA of the Act. 4. Ld. Counsel for the appellant submitted that the appellant’s case could not be represented before the ld.CIT(E) for the reasons beyond the control of the appellant. Given an opportunity, the appellant is now in a position to submit the details called for by the ld.CIT(E). Therefore, it is prayed for setting aside the impugned order and remanding the same to the file of ld.CIT(E) foe denovo adjudication. 5. Ld. Departmental Representative submitted that ample opportunities were granted by the ld. CIT(E) but the appellant did not avail the same, therefore, the order of the ld. CIT(E) be upheld. 6. We have heard both the sides and perused the record placed before us. We find there was no compliance by the assessee before the ld.CIT(E) and the ld.CIT(E) rejected the application filed by the assessee for want of details. Before us, it is the submission of the assessee that there was no compliance from the side of assessee to the notices issued by ld.CIT(E) which was due to the reasons beyond control of the assessee and therefore, one more opportunity may be granted to the assessee to submit the requisite details as called for by the ld.CIT(E). Considering the totality of the facts of the case, submissions made by the Ld. Counsel for the assessee and in the interest of justice, we deem it proper to restore the issue to the file of the ld. CIT(E) with a ITA No.2557/PUN/2024 Khandesh Gosewashramantargat Goshala 3 direction to grant an opportunity to the appellant to substantiate its case by filing requisite details and decide the issue as per fact and law after giving due opportunity of being heard to the appellant. The appellant is also hereby directed to make its submissions, if any, before the ld. CIT(E) on the appointed date without seeking any adjournment under any pretext, failing which the ld. CIT(E) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the appellant are accordingly allowed for statistical purposes. 7. In the result, the appeal of the appellant is allowed for statistical purposes. Order pronounced on this 04th day of March, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 04th March, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "