LIGHTHOUSE COMMUNITIES FOUNDATION,PUNE V. CIT EXEMPTION, PUNE

ITA 494/PUN/2025

AI Insights

The case involves Lighthouse Communities Foundation, which appealed against the decision of the CIT (Exemption), Pune, dismissing their application to modify the object clauses of their Memorandum of Association and Articles of Association. The CIT (Exemption) had rejected the application as non-maintainable due to the assessee's failure to respond to notices requesting additional documentation. The assessee argued that technical issues with the income tax department's portal prevented them from uploading the required documents. The Tribunal found merit in the assessee's argument and restored the matter to the CIT (Exemption) for a decision on the application, ensuring the assessee is given an opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633075 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VISHWAS S. MUNDHE
• Assessee Lawyers: NEELESH KHANDELWAL
• Keywords: Opportunity of being heard
• Section: 12AA; 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.494/PUN/2025 Lighthouse Communities Foundation The Lighthouse Complex, Spicer College Road, Pune City, Aundh T.S. S.O, Pune – 411007 Vs. CIT (Exemption), Pune PAN: AAGCP0711L (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Vishwas S. Mundhe Date of hearing : 12-06-2025 Date of pronouncement : 13-06-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 06.12.2024 of the Ld. CIT(Exemption), Pune dismissing the application filed by the assessee intimating the changes in the object clauses as non-maintainable. 2. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 31.08.2024 intimating certain changes in the objects clauses as per the provisions of section 12A(1)(ac)(v) of the I.T. Act, 1961. As per the said application in Form No.10AB, the section code of the application is ‘04-sub-clause (v) of clause (ac) of sub-section (1) of section 12A’. The CIT(E), therefore, issued a show cause notice asking the assessee to furnish the following details: 2 ITA No.494/PUN/2025 (i) Self-certified copy of earlier registration u/s 12AB of the Act. (ii) Date of adoption or modification of objects. (iii) Self-certified copy of trust deed / MoA before adoption /modification of objects. OME TAX DEPART (iv) Self-certified copy of trust deed / MoA after adoption /modification of objects, with special reference to specific objects modified / adopted. 3. However, there was no response from the side of the assessee to the above notice for which another notice was issued to the assessee on 08.11.2024. Again there was non-compliance from the side of the assessee for which the Ld. CIT(E) held that the assessee prima facie appears to have filed the present application inadvertently. He, therefore, treated the same as non-maintainable and rejected the application without going into merit of the case. 4. The Ld. Counsel for the assessee at the time of hearing submitted that the assessee is having regular registration u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 04.05.2016 of the CIT(E), Pune. Referring to pages 39 to 40 of the paper book, he drew the attention of the Bench to the resolution passed on 07.12.2023 approving the change of clauses in main objects and additionally in clause 3B and clause 4 of the Memorandum of Association of the company. Referring to pages 41 to 48 of the paper book, he drew the attention of the Bench to the copy of the amended Memorandum of Association and the Articles of Association. Referring to pages 49 to 59 of the paper book, he drew the attention of the Bench to the copy of application filed to intimate the modification of objects clause u/s 12A(1)(ac) in Form No.10AB on 31.08.2024. He submitted that due to technical glitches in the portal of the 3 ITA No.494/PUN/2025 department, the assessee could not upload the details as called for by the Ld. CIT(E). When the assessee approaches the Ld. CIT(E) with a request to accept the physical copy, the same was denied. He submitted that thereafter also the assessee tried its best but could not upload the details. He submitted that since the assessee trust is having a valid registration and only due to changes in the objects clause the assessee had filed the application as per the mandate of the provisions of the Act, therefore, the Ld. CIT(E) should have accepted the same. He accordingly submitted that a suitable direction may be given to the Ld. CIT(E) to consider the application of the assessee. 5. The Ld. DR on the other hand submitted that he has no objection if the matter is restored to the file of the Ld. CIT(E). 6. We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. We find the assessee made an application before the Ld. CIT(E) intimating the changes in the objects clauses of the Memorandum of Association and the Articles of Association of the company as per the provisions of section 12A(1)(ac)(v) of the I.T. Act, 1961. Since it is the submission of the Ld. Counsel for the assessee that due to technical glitches in the portal of the income tax department, the assessee could not upload the requisite details asked by the Ld. CIT(E) for which the Ld. CIT(E) rejected the application filed by the assessee, therefore, considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the 4 ITA No.494/PUN/2025 issue to the file of the Ld. CIT(E) with a direction to go through the application filed by the assessee and pass appropriate order as per law since the assessee is holding a valid registration u/s 12A of the I.T. Act, 1961. Needless to say the Ld. CIT(E) shall give due opportunity of being heard to the assessee and decide the application as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 13th June, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 13th June, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 5 ITA No.494/PUN/2025 S.No. Details Date Initials Designation 1 Draft dictated on 12.06.2025 Sr. PS/PS 2 Draft placed before author 13.06.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "