MAHESHWARI MARWADI BALAJI MANDIR SATANA,SATANA V. CIT EXEMPTION, PUNE

ITA 835/PUN/2024

AI Insights

The case involves Maheshwari Marwadi Balaji Mandir Satana, a trust, which appealed against the decision of the CIT, Exemption, Pune, rejecting its application for registration under section 12AA of the Income Tax Act. The trust had initially filed for registration on 29.09.2023, but failed to comply with subsequent notices from the CIT, leading to the rejection of their application and cancellation of provisional registration. The Tribunal, considering the circumstances and the trust's compliance with earlier notices, decided to remand the case back to the CIT for a fresh evaluation, emphasizing the need for a fair opportunity for the trust to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474229 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA VIJAY
• Section: 12AA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.835/PUN/2024 Maheshwari Marwadi Balaji Mandir Satana, Satana Rural, Balaji Mandir Satana, Tilak Road Satana Tal. Baglan, Satana- 423301. PAN : AAITM0393C Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 04.03.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AA of the IT Act. 2. When the appeal was called for hearing, neither anybody appeared on behalf of the appellant-assessee nor any adjournment application was filed despite due service of notice of hearing. Assessee by : None Revenue by : Shri Chandra Vijay Date of hearing : 20.01.2025 Date of pronouncement : 27.01.2025 ITA No.835/PUN/2024 2 Therefore, we proceed to dispose of this appeal after hearing Ld. DR as well as on the basis of material available on record. 3. Facts of the case, in brief, are, that the assessee is a trust filed its application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 29.09.2023. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld, CIT, Exemption, Pune through ITBA portal on 24.11.2023 requesting the assessee to upload certain information/clarification. However, the assessee failed to comply with the said notice. Thereafter, Ld. CIT, Exemption, Pune issued another notice on 09.01.2024. In reply to the said notice, the desired information was furnished by the assessee. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found various discrepancies, therefore, issued another notice on 15.02.2024. However, assessee could not respond to the said notice. Therefore, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional ITA No.835/PUN/2024 3 registration granted to the assessee on 30.11.2022 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal. 4. Ld. DR appearing from the side of the Revenue placed heavy reliance on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same. 5. We have heard Ld. DR and perused the material available on record. On perusal of the impugned order passed by Ld. CIT, Exemption, Pune, we find that admittedly the assessee made compliance to the notices issued by the Ld. CIT, Exemption, Pune except the last notice. It is the sole contention of the assessee in the grounds of appeal that if one opportunity is provided to the assessee to submit the reply in response to the notice issued by Ld. CIT, Exemption, Pune he will make proper compliance before Ld. CIT, Exemption, Pune. Considering the totality of the facts of the case and in the interest of justice without going into the merits of the case, we set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing ITA No.835/PUN/2024 4 reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite/ desired documents/information in support of the application for registration, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 27th day of January, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 27th January, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "