NASHIK DISTRICT TRANSPORT ASSOCIATION,NASHIK V. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE, PUNE

ITA 1394/PUN/2023

AI Insights

The case involves Nashik District Transport Association appealing against the decisions of the CIT (Exemption), Pune, which had refused their applications for section 12A registration and 80G approval under the Income-tax Act, 1961. The appeals were filed on the grounds that the CIT (Exemption) did not provide adequate time for the association to submit necessary supportive materials for their applications. The Tribunal found that the time given was insufficient and noted communication issues among the assessee, their auditor, and legal counsel. Consequently, the Tribunal restored the appeals to the CIT (Exemption) for a fresh decision, emphasizing the need for the assessee to adequately present their case in subsequent proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24606 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-10-2024
• Assessment Year: misc
• Appeal Filed On: 19-12-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI PRAKASH
• Assessee Lawyers: NAMARATA KASLAY THROUGH VIRTUAL
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA Nos.1394 & 1395/PUN/2023 Nashik District Transport Association R.No.57 & 58, 1st Floor, B Wing, Nivrutti Complex, Agra Road, Nashik – 422011 PAN: AAHCN2811N Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : These assessee’s twin appeals ITA Nos.1394 and 1395/PUN/2023 arise against the CIT (Exemption), Pune’s separate orders dated 23.10.2023 passed in case No. ITBA/EXM/F/EXM45/2023-24/1057286786(1) and ITBA/EXM/F/EXM45/2023-24/1057287028(1) in proceedings u/s.12AA and 80G of the Income-tax Act, 1961, ‘the Act’, respectively. Heard both the parties. Case files perused. Assessee by Smt.Namarata Kaslay (through virtual) Revenue by Shri Ravi Prakash Date of hearing 15-10-2024 Date of pronouncement 22-10-2024 ITA Nos.1394 & 1395/PUN/2023 Nashik Dist. Transport Association 2 2. It emerges at the outset from a combined perusal of the assessee’s instant twin appeals that the learned CIT(Exemption) has refused its section 12A registration as well as 80G approval applications, both filed on 19.05.2023. The Revenue vehemently argues before us that the CIT(Exemption) had duly afforded various effective opportunities to the assessee which it failed to avail by filing all the relevant supportive material. 3. Faced with this situation, we note from a perusal of the CIT(Exemption)’s impugned discussion in pages 8 to 10 in the assessee’s former appeal ITA No.1394/PUN/2024 that he had issued a show cause notice on 14.10.2023, for compliance on 19.10.2023 which was followed by the impugned order getting passed on 23.10.2023. Meaning thereby that the effective time granted for putting up the case to the assessee is hardly that of 07 days if the closed holidays are excluded. Coupled with this, learned counsel has submitted before us that there was a communication gap on part of assessee, his auditor’s office and the arguing counsel’s side. Be that as it may, once it has come on fact that there was not enough time granted to the assessee in section 12A registration and 80G approval proceedings in the ITA Nos.1394 & 1395/PUN/2023 Nashik Dist. Transport Association 3 foregoing terms, we deem it appropriate to restore it’s instant twin appeals back to the CIT(Exemption) for his afresh adjudication as per law subject to the rider that it shall be the assessee’s responsibility only to plead and prove all the relevant facts within three effective opportunities in consequential proceedings. Ordered accordingly. 4. To sum up, these assessee’s twin appeals ITA Nos.1394 & 1395/PUN/2023 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the Open Court on 22nd October, 2024. Sd/- Sd/- (R.K. PANDA) (S.S. GODARA) VICE PRESIDENT JUDICIAL MEMBER पुणे Pune; \tदनांक Dated : 22nd October, 2024 Satish ITA Nos.1394 & 1395/PUN/2023 Nashik Dist. Transport Association 4 आदेश क\u0006 \u0007\bत ल\fप अ\u000fे\fषत/Copy of the Order is forwarded to: 1. अपीलाथ\u0012 / The Appellant; 2. \u0013\u0014यथ\u0012 / The Respondent; 3. The concerned Pr.CIT; 4. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune 5. गाड\u0016 फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune "