SAHYOG AURANGABAD,AURANGABAD V. CIT (EXEMPTION), PUNE

ITA 2857/PUN/2024

AI Insights

Sahyog Aurangabad, a society registered under the Maharashtra Public Trusts Act, sought regular registration under section 12A of the Income-tax Act, 1961. The CIT (Exemption), Pune, denied this registration due to non-compliance with notices requesting details necessary for the registration process. The Tribunal, considering the circumstances and the appellant's arguments, decided to set aside the CIT's order and remand the case for a fresh evaluation, emphasizing the need for a fair opportunity for the appellant to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773427 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-12-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Keywords: Set aside

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 No.2857/PUN/2024 Sahyog Aurangabad, At Post Sawangi (Harsul), Tal Dist. Aurangabad – 431008 Maharashtra PAN : AAETS0890A Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is directed against the order dated 09.10.2024 framed by ld.CIT(Exemption), Pune denying grant of regular registration u/s.12A of the Income-tax Act, 1961. 2. When the case was called for, none appeared on behalf of the appellant. Even on the previous dates of hearing fixed on 25.02.2025 21.04.2025 and 23.06.2025, there was no appearance. We therefore proceed to adjudicate the appeal with the assistance of ld. Departmental Representative and available records. 3. The sole grievance of the appellant is that ld.CIT(E) erred in dismissing the application for regular registration filed u/s.12A(1)(ac)(iii) of the Act without providing sufficient opportunity. Appellant by : None Respondent by : Shri Amit Bobde Date of hearing : 29.07.2025 Date of pronouncement : 22.09.2025 Printed from counselvise.com ITA No.2857/PUN/2024 Sahyog Aurangabad 2 4. Ld. Departmental Representative vehemently argued supporting the order of ld.CIT(E). 5. We have heard the ld. Departmental Representative and perused the record placed before us. We note that the appellant is a Society registered with the Maharashtra Public Trusts Act 1950 and its main object is to promote the holistic development of weaker sections by imparting techno managerial skills in economic growth. Appellant was granted provisional registration vide order dated 27.05.2021. Thereafter, application for final registration was filed on Form No.10AB on 29.06.2024. There was no compliance from the side of appellant to the notices issued by ld.CIT(E) calling for various details mentioned in pages 3 to 9 of the impugned order and therefore ld.CIT(E) rejected the application filed by the appellant. 6. In the statement of facts, appellant pleads that the appellant filed application on 29.06.2024 which is well within the extended due date by virtue of CBDT Circulars, i.e. 30.06.2024. Further, proceedings were said to be time barred on 31.12.2024 and ld.CIT(E) vide impugned dated 09.10.2024 rejected the application without providing fair opportunity. 7. Considering the totality of the facts and circumstances and in the larger interest of justice, we deem it proper, to set aside the impugned order of the Ld. CIT(E) and restore the issues raised in the instant appeal to the file of ld.CIT(E) with a direction to grant one final opportunity to the appellant to explain and substantiate its case by filing the requisite details as may be required/ called upon and decide the application of Printed from counselvise.com ITA No.2857/PUN/2024 Sahyog Aurangabad 3 the appellant afresh in accordance with law. Appellant is also hereby directed to remain vigilant and make its submissions on the appointed date without seeking any adjournment under any pretext unless required for the sufficient cause, failing which the Ld. CIT(E) shall be at liberty to pass appropriate order as per law. Grounds raised by the appellant are accordingly allowed for statistical purposes. 8. In the result, the appeal filed by the appellant is allowed for statistical purposes. Order pronounced on this 22nd day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 22nd September, 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. Printed from counselvise.com "