MUKTAGIRI MUKTAGAN SOCIAL FOUNDATION ,SATARA V. CIT EXEMPTION, PUNE

ITA 2666/PUN/2024

AI Insights

The case involves two appeals by Muktagiri Muktagan Social Foundation against the orders of the Commissioner of Income Tax (Exemption), Pune, which rejected the foundation's applications for registration under sections 12A and 80G of the Income Tax Act, 1961. The primary contention was that the CIT(E) had not considered the documents submitted by the assessee on 19.11.2024, leading to the rejection of their applications. The Tribunal found that the CIT(E) erred in not considering these documents at the time of the decision on 22.11.2024 and thus remanded the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 39208 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2025
• 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: AMOK KHAIRNAN
• Assessee Lawyers: PRAMOD S SHINGTE
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

" आयकर अपीलीय अिधकरण ”ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2666 & 2667/PUN/2024 िनधाᭅरण वषᭅ / Assessment Years : - Muktagiri Muktagan Social Foundation, Muktagiri GBhavan, 455/1/17, Sadar Bazar, Satara – 415002. Maharashtra V s The CIT Exemption, Pune. PAN: AAGTM6447B Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Amok Khairnan – CIT(DR) Date of hearing 24/03/2025 Date of pronouncement 24/03/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee are directed against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune rejecting the application for grant of registration 12A and u/s.80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) respectively. For the sake of convenience, these two appeals ITA Nos.2666 & 2667/PUN/2024 [A] 2 were heard together and are being disposed of by this common order. ITA No.2666/PUN/2024 Findings and Analysis : 2. We have heard both the parties and perused the records. The appeal in ITA No.2666/PUN/2024 is against the order under section 12A(1)(ac)(vi) of the Income Tax Act, 1961 dated 22.11.2024. In this order, ld.CIT(E) has rejected assessee’s application for granting registration under section 12A of the Act on account of non- submission of details. Ld.AR of the assessee invited our attention to the e-Proceedings Response Acknowledgement dated 19.11.2024 and submitted that the details were filed on 19.11.2024, however, ld.CIT(E) has not considered the documents filed on 19.11.2024. Thus, it is noted that at the time of passing the order i.e. 22.11.2024, the Assessee’s submission was on record, however, ld.CIT(E) erred in not considering the same. In these facts and circumstances of the case, we set-aside the order of the ld.CIT(E) to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of being heard to the assessee. Assessee shall file all the necessary ITA Nos.2666 & 2667/PUN/2024 [A] 3 documents before the ld.CIT(E). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 3. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.2667/PUN/2024. 4. This is an appeal against the order under section 80G(5) of the Act, dated 22.11.2024. Ld.CIT(E) has rejected assessee’s application for registration under section 80G(5) of the Act, only on ground that details were not filed. It is observed that assessee had filed details on 19.11.2024. In these facts and circumstances of the case, we set-aside the order of the ld.CIT(E) to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of being heard to the assessee. Assessee shall file all the necessary documents before the ld.CIT(E). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. ITA Nos.2666 & 2667/PUN/2024 [A] 4 6. To sum up, both appeals of the assessee are allowed for statistical purpose. Order pronounced in the open Court on 24th March, 2025. Sd/- Sd/- (VINAY BHAMORE) (DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 24th Mar, 2025/ 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, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "