SHIVCHHATRAPATI NAGAR VIKAS SANSTHA ,PUNE V. CIT, EXEMPTION, PUNE, PUNE

ITA 351/PUN/2025

AI Insights

The case involves Shivchhatrapati Nagar Vikas Sanstha, a charitable trust, appealing against the decision of the CIT(E), Pune, which denied their application for registration under section 80G(5) of the Income Tax Act. The primary contention of the assessee was the lack of a proper opportunity to present their case and submit necessary documents during the initial proceedings. The Tribunal, after considering the submissions and the circumstances, decided to set aside the CIT(E)'s order and remand the matter for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298631 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• 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
• Keywords: Set aside; Reasonable cause; Principle of natural justice; Charitable institution; Non compliance
• Section: 80G

Judgement Text

"आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 351/PUN/2025 धििाारण वषा / Assessment Year: NA Shivchhatrapati Nagar Vikas Sanstha, A/P Alephata Junner, Pune-412411 Maharashtra PAN-AAMTS6959E Vs CIT, Exemption, Pune Appellant Respondent Assessee by : None Revenue by : Shri Ajay Kumar Keshari - CIT Date of hearing : 08.04.2025 Date of pronouncement : 22.04.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order u/s 80G(5) dated 26.09.2024 framed by Ld. CIT(E), Pune 2. Assessee has raised following grounds of appeal:- 1. On the facts and in the circumstances of the case and in law Ld. CIT Exemption has erred in not granting registration u/s 80G without appreciating the facts of the case, and without affording an appropriate opportunity of hearing, or giving any show cause to submit the additional say, your appellant prays for and opportunity for submitting the documents and explain the reasons for non-submission and also for granting the registration u/s 80G of IT Act. Your appellant craves for to add, alter amend, modify, delete any or all grounds of appeal before or during the course of hearing in the interest of natural justice. 2 ITA No. 351/PUN/2025 3. Proper notice of hearing through RPAD was given to assessee but none appeared when the case was called for. 4. With the assistance of Ld. DR we have gone through the grounds of appeal and also the impugned order wherein assessee application for approval u/s 80G(5) of the Act has been rejected on account of non compliance. Ld. DR raised no objection if the issue of registration u/s 80G(5) of the Actis restored back to the file of Ld. CIT(E) for afresh adjudication. 5. We have heard the Ld. DR and perused the record placed before us. 6. Assessee who is claiming to be a charitable trust filed an application u/s 80G(5) of the Act on prescribed Form 10AB on 28.03.2024. Partial compliance was made with the details called for by Ld. CIT(E). Ld. CIT(E) observed that assessee is neither registered u/s 12AB rws12A(1)(ac)(i)/12A(1)(ac)(iii) nor having regular approval u/s 10(23C)10(23)AA of the Act. However assessee is claiming that Ld. CIT(E) did not afford proper opportunity of hearing to make submissions. We therefore under the given facts and circumstances and in larger interest of justice deem it proper to set aside the impugned order and direct Ld. CIT(E) to adjudicate the assessee’s application filed u/s 80G(5) after duly providing opportunity of hearing and decide the issue on merit in accordance with law. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Effective Grounds of appeal raised by the assessee are allowed for statistical purposes. 3 ITA No. 351/PUN/2025 7. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 22nd day of April, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दििांक / Dated: 22nd April, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"बी\" बेंच, पुणे / DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune "