SHRI BALAJI MANDIR,CHH SAMBHAJINAGAR V. CIT(EXEMPTION), PUNE

ITA 2192/PUN/2024

AI Insights

The case involves Shri Balaji Mandir, a trust, which appealed against the order of the CIT(Exemption), Pune, denying the grant of registration under section 12A of the Income-tax Act, 1961 for the Assessment Year 2018-19. The trust had initially received provisional registration, which was later rejected due to non-compliance with notices regarding the upload of certain information and discrepancies noted by the CIT(Exemption). The tribunal noted the partial compliance by the trust and issues with the response window, deciding to remit the case back to the CIT(Exemption) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24687 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2192/PUN/2024 Shri Balaji Mandir, Malani Chambers, Rajabazar, Shahugunj, Chh.Sambhajinagar-431001 Maharashtra PaN : AASTS2748D Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal pertaining to the Assessment Year 2018-19 at the instant of assessee is directed against the order dated 22.08.2024 passed by CIT(Exemption), Pune denying grant of registration u/s.12A of the Income-tax Act, 1961 (in short ‘the Act’). 2. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. We therefore proceed to dispose of the appeal exparte qua the assessee with the able assistance from the ld. Departmental Representative. 3. Facts of the case emanating from the record are that the assessee is stated to be a Trust running Shri Balaji Mandir. It is Assessee by : None Revenue by : Shri Amol Khairnar Date of hearing : 28.01.2025 Date of pronouncement : 12.02.2025 ITA No.2192/PUN/2024 Shri Balaji Mandir 2 filing regular returns under the Income-tax Act. The activities of the trust were commenced on 30.03.1965. provisional registration was granted on 16.01.2022 and is valid till 31.03.2024. Application for grant of regular registration u/s.12A(1)(ac)(iii) was filed by the assessee in Form No.10AB on 20.02.2024. The ld.CIT(E) issued notice through ITBA portal on 30.04.2024 calling upon the assessee to upload certain information to which the assessee complied with. Thereafter, ld.CIT(E) issued another notice dated 01.08.2024 pointing out certain discrepancies in the details so filed. In the absence of any compliance from the side of assessee, ld. CIT(E) rejected the provisional registration granted to the assessee on 16.01.2022. 4. Aggrieved thereby, the assessee is in appeal before the Tribunal. 5. We have heard the ld. Departmental Representative and perused the record placed before us. We have gone through the impugned order as well as the statement of facts filed before the Tribunal. In the statement of facts filed before us, it is stated that the assessee has made partial compliance to the notices issued and sought time for making compliance to the notices issued thereafter. It is further stated that the response window was not functioning at the relevant point of time. The assessee made submissions however the same were not considered before rejection of application for grant of regular registration and without granting any opportunity. Considering the totality of the facts of the case and the submissions made by the assessee, we in the interest of justice deem it proper to give an opportunity to the assessee. In view thereof, without dwelling into merits of the issue, the issues on merits for the year under appeal are being ITA No.2192/PUN/2024 Shri Balaji Mandir 3 remitted to the file of ld.CIT(Exemption) for denovo adjudication. In such proceedings, ld.CIT(Exemption) shall consider all the submissions of the assessee and pass the order as per the provision of section 250(6) of the Act. Assessee is directed to provide proper email id to the department for receiving the hearing notices from the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(Exemption) shall be free to proceed in accordance with law. Findings of the ld.CIT(Exemption) are set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 12th day of February, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 12th February, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "