SAN KAM RAV FOUNDATION,PIMPARI PUNE V. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE

ITA 1663/PUN/2025

AI Insights

The case involves San Kam Rav Foundation, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 12AB of the Income Tax Act. The initial application was filed on 06.12.2024, and subsequent notices were issued by the CIT to verify the genuineness of the foundation's activities. Discrepancies in the information provided led to a second notice, to which the assessee failed to respond due to the hospitalization of their counsel. The Tribunal found that the assessee had complied with initial notices and considered the circumstances of the counsel's hospitalization as a valid reason for non-compliance with the last notice. Consequently, the Tribunal set aside the CIT's order and remanded the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716727 (ITAT-PUNE)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: SANJAY SINGH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1663/PUN/2025 San Kam Rav Foundation, CTS 5724, 5727 Flat No.21, Bhakti Complex, Pimpari, Pune- 411018. PAN : ABICS5839F Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 27.05.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. Facts of the case, in brief, are, that the assessee filed application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 06.12.2024. 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 Assessee by : Shri Sanjay Singh Revenue by : Shri Amit Bobde Date of hearing : 18.08.2025 Date of pronouncement : 22.08.2025 Printed from counselvise.com ITA No.1663/PUN/2025 2 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 23.01.2025 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. On verification of said information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies in the information furnished by the assessee and issued another notice on 23.04.2025. Since the assessee has not furnished any explanation in response to the above notice dated 23.04.2025, Ld. CIT, Exemption, Pune rejected the application for registration u/s 12AB of the IT Act and also cancelled the provisional registration granted to the assessee on 01.06.2022 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. 3. Ld. AR appearing from the side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee and, therefore, the impugned order of Ld. CIT, Exemption, Pune is not justified. It was submitted that the counsel of the assessee was hospitalized and due to this reason could not comply the last notice issued by Ld. CIT, Exemption, Pune. It was further submitted that if the assessee has not replied to Printed from counselvise.com ITA No.1663/PUN/2025 3 the notice, one more opportunity could have been provided to the assessee since more than one month was available with Ld. CIT, Exemption, Pune to decide the application. Accordingly, it was requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune with a direction to provide one more opportunity to furnish the requisite documents/information as desired by Ld. CIT, Exemption, Pune. 4. Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same. 5. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly the assessee made compliance to the initial notices issued by Ld. CIT, Exemption, Pune but the last notice could not be complied since the counsel of the assessee was hospitalized. It is the sole contention of the assessee that if one more opportunity is provided to the assessee, the assessee is in a position to furnish requisite details as required by 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 Printed from counselvise.com ITA No.1663/PUN/2025 4 direction to decide the application for registration afresh as per fact and law after providing 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 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 22nd day of August, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 22nd August, 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, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "