VASHI PARIVAAR FOUNDATION, Pune V. Commissioner of Income Tax (Exemption), Pune, Pune

MA 154/PUN/2023

AI Insights

The case involves Vashi Parivaar Foundation, which filed a Miscellaneous Application against the order of ITAT in a previous appeal due to non-appearance at the hearing. The foundation argued that they did not receive the notice for the hearing in time, which was supported by postal tracking and an affidavit. Additionally, they faced issues with compliance to notices from the Commissioner of Income Tax (Exemptions) due to internal staff changes and personal health issues of a trustee. The ITAT found the reasons for non-appearance and non-compliance to be genuine and bonafide, leading to the recall of the previous order and remanding the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134445 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-08-2023
• Assessment Year: misc
• Appeal Filed On: 25-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.154/PUN/2023 (arising out of ITA No.517/PUN/2020) िनधाᭅरण वषᭅ / Assessment Year : 2022-23 Vashi Parivaar Foundation, A/6, Ganesh Compound, Dapole Road, Anjur-Mankolli, Road, Gundavali, Bhiwandi, Vidyashram S.O. Thane, Thane – 421305. PAN: AAHCV 3214 H Vs The Commissioner of Income Tax(Exemptions), Pune. Appellant / Assessee Respondent / Revenue Assessee by Shri Rohit S Tapadiya – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 01/09/2023 Date of pronouncement 15/09/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is a Miscellaneous Application filed by the assessee i.e. Vashi Parivaar Foundation against the order of ITAT in ITA No.517/PUN/2023 for A.Y.2022-23. 2. Heard both parties and perused the records. M.A. No.154/PUN/2023 (arising out of ITA No.517/PUN/2023) Vashi Parivaar Foundation [A] 2 Findings & Analysis : 3. The assessee has filed the Miscellaneous Application. The relevant paragraph is reproduced as under: “A. As regards Non- appearance before Your honour - i) In our case hearing was fixed on 22 nd May 2023. ii) The notice about fixing of case for hearing was received by us on 24 th May 2023 i.e. after the date of hearing. iii) Therefore we / our AR could not attend the hearing before your honour. iv) We are enclosing speed post tracking sheet wherein your honour will find that the notice was served to us on 24 th May 2023. Annexure 2 v) We are also enclosing affidavit in this regard - Annexure 3 vi) It is therefore prayed to consider that the non-appearance was due to bonafide reason. B. As regards Non-Compliance of notices issued by CIT(E)- 1) The Trust had filed an application before Hon. Commissioner of Income Tax (Exemption), Pune- Range for getting the Final Registration U/s 12AA/12AB 2) The Hon. CIT (Exemption) fixed hearing on 10-01-23 & 29- 01-2023. 3) These notices were served on email of ID [e-mail]. The said email ID old email ID which was less frequently used by us & that Email ID was put on IT website while registering at the IT Portal. Current email id [e-mail] 4) The access to that email ID was with our junior staff and also, the notices which were sent by CIT(E) went into spam folder and therefore could not be noticed by us. M.A. No.154/PUN/2023 (arising out of ITA No.517/PUN/2023) Vashi Parivaar Foundation [A] 3 5) Further, from January 23 to March 23, our Trustee's father underwent prostate cancer surgery on 04 th Nov., 2022 and then again second surgery on 27 th March,2023. Trustee (Ms. Shweta Dodeja - in charge of This Foundation) was under stress and occupied at the hospital. For this reason, also, she was unable concentrate much towards trust. 6) All this resulted in non-compliance to notice issued by CIT(E). 7) We are enclosing an affidavit in this regard - Annexure 4.” 4. We have read the affidavit filed by the assessee and the postal tracking filed by the assessee. It is observed that assessee received the notice issued by ITAT only after the date of hearing. Therefore, there was bonafide reason of the assessee’s non-appearance on account of circumstances beyond its control. We have dismissed the assessee’s appeal in ITA No.517/PUN/2023 on the ground of non-appearance only. Therefore, we re-call our order in ITA No.517/PUN/2023 dated 22.05.2023. Accordingly, the assessee’s MA.No.154/PUN/2023 is allowed. 5. Now, we go on to the merits of the case in assessee’s main appeal in ITA No.517/PUN/2023 and note that the ld.CIT(E)’s order dated 03.03.2023 has rejected assessee’s application only on the ground that assessee could not submit supporting documents as under : M.A. No.154/PUN/2023 (arising out of ITA No.517/PUN/2023) Vashi Parivaar Foundation [A] 4 “3.3 It is clear from the above that the assessee was given sufficient opportunity to comply, but it has not complied to the same. It seems that the assessee is not having any supporting documents / evidence to submit. The assessee has failed to comply with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 and hence, the undersigned is unable to draw any satisfactory conclusion about genuineness of activities of the assessee and has left no alternative but to reject the application.” 6. However, it is observed from the Affidavit filed by the assessee that it could not appear before the ld.CIT(E) as its Trustee’s father underwent surgery for cancer. Its junior staff is also stated not to have verified the spam of the emails. Hence, assessee could not file elaborate reply before the CIT(E). 7. The reasons submitted by assessee are found to be genuine and bonafide. The assessee had filed a paper book containing 177 pages which contains financials of the Assessee Trust, evidences of the activities performed in the form of the photographs, note on the activities and other documents. However, it is also a fact that these documents were not filed before the ld.CIT(E). 8. The ld.Departmental Representative(ld.DR) for the Revenue vehemently submitted that ld.CIT(E) must get an opportunity to verify the documents. In these facts and M.A. No.154/PUN/2023 (arising out of ITA No.517/PUN/2023) Vashi Parivaar Foundation [A] 5 circumstances of the case, the order of the ld.CIT(E) is set-aside to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of hearing to the assessee. The assessee shall file all necessary documents before the ld.CIT(E). Accordingly, appeal of the assessee in ITA No.517/PUN/2023 is allowed for statistical purpose. 9. In the result, Miscellaneous Application filed by the assessee is allowed and the main appeal in ITA No.517/PUN/2023 is allowed for statistical purpose. Ordered accordingly. Order pronounced in the open Court on 15 th Sep, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 15 th Sep, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.