PUSHPASWARUP CHARITABLE TRUST,NASHIK V. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 2518/PUN/2024

AI Insights

Pushpaswarup Charitable Trust appealed against the rejection of their applications for regular registration under section 12AB(1)(a)(vi)-ITEM(B) and approval under section 80G(5) of the Income Tax Act, which were both rejected by the CIT(Exemption) on the same date. The trust argued that they had provided medical relief to underserved communities and had submitted the required details, but additional information requested by the CIT(Exemption) was not furnished in time, leading to the rejection. The tribunal found that the trust had partially complied with the CIT(Exemption)'s requests and remitted the matter back for a detailed examination, allowing the trust to present the necessary evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314359 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: SANKET JOSHI
• Keywords: Corroborative evidences; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2518 and 2519/PUN/2024 Pushpaswarup Charitable Trust, Plot No.53/106/2, Pushpaswarup Santaji Nagar, CIDCO, Pathardi Road, Nashik 422 009 Maharashtra PAN : AAETP5949F Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of assessee are against the rejection of applications for regular registration u/s.12AB(1)(a)(vi)-ITEM(B) and approval u/s.80G(5) of the Act respectively framed by ld.CIT(E) evenly dated 30.09.2024. 2. At the outset, Ld. Counsel for the appellant submitted that the appellant is carrying out the charitable activities by providing medical relief to underserved and impoverished communities at free of cost/concessional rate and has proved the charitable nature by providing the requisite details. However, ld.CIT(E) rejected the applications asking some more details which could not be furnished and therefore a prayer is made to restore the issue to the file of ld.CIT(E) for submitting the requisite details as called for by ld.CIT(E). Appellant by : Shri Sanket Joshi Respondent by : Shri Ajay Kumar Keshari Date of hearing : 01.05.2025 Date of pronouncement : 06.05.2025 ITA Nos.2518 and 2519/PUN/2024 Pushpaswarup Charitable Trust 2 3. On the other hand, ld. Departmental Representative supported the impugned orders passed by the authorities. 4. We have heard the rival contentions and perused the record placed before us. We notice that the appellant is a Charitable Trust registered under the Mumbai Public Trust Act, 1950. The object of the Trust is to provide medical relief by way of conducting health check-up camps at regular intervals to the underserved and impoverished communities free of cost as well as concessional rate. Appellant trust applied for regular registration u/s.12A r.w.s.12AB(a)(ac)(vi-ITEM(B) of the Act on Form No.10AB on 09.03.2024 and also applied for approval u/s.80G(5) of the Act on the same date. In order to verify the genuineness of the activities of the assessee and compliance to requirement of any other law, ld.CIT(E) issued notice through ITBA portal on 10.05.2024 calling upon the appellant to upload certain information/clarification. The appellant trust furnished certain details. However, ld.CIT(E) issued another notice dated 06.08.2024 notifying the discrepancies in the information so furnished and the appellant submitted the requisite information. However, ld.CIT(E) rejected both the applications on the ground that it has not provided the details of experts who rendered services at various camps, permission from Govt. authorities for conducting of camps etc. It was also observed by ld.CIT(E) that the appellant trust was also required to justify the payment of ‘salary to doctors’ with supporting evidences as shown in the financial statements for F.Y. 2021-22 and 2022-23. ITA Nos.2518 and 2519/PUN/2024 Pushpaswarup Charitable Trust 3 5. Keeping in view that the appellant trust has partly complied with the notices issued by ld.CIT(E) by furnishing the requisite details and the ld.CIT(E) sought some more information, in the larger interest of justice and fair to both the parties, we deem it proper to remit the issue of regular registration u/s.12AB as well as approval u/s.80G(5) of the Act to ld.CIT(E) for necessary adjudication who shall afford reasonable opportunity to the appellant trust and decide in accordance with law. Appellant trust is directed to adduce necessary evidences to the satisfaction of ld.CIT(E). Effective grounds raised by the appellant in both the appeals are allowed for statistical purposes. 6. In the result, both the appeals of the appellant are allowed for statistical purposes. Order pronounced on this 06th day of May, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 06th May, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "