SHRI DUTT FOUNDATION,SATARA V. CIT(EXEMPTION), PUNE, PUNE

ITA 426/PUN/2025

AI Insights

The case involves the Shri Dutt Foundation appealing against the decision of the Commissioner of Income Tax (Exemptions), Pune, which denied the grant of regular registration under section 12A(1)(ac) of the Income Tax Act, 1961. The primary reason for the denial was the assessee's failure to respond adequately to discrepancies communicated by the CIT (Exemptions). The tribunal noted the procedural transition to electronic notices, which might have led to oversight by the assessee, and thus decided to remand the case for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652688 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VISHWAS S. MUNDHE
• Assessee Lawyers: PRAMOD SHINGTE
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.426/PUN/2025 Shri Dutt Foundation, C/o. Shri Dutta India Private Limited, At Sakharwadi, Taluka Phaltan, Satara, Satara 415522 Maharashtra PaN : ABFCS7950J Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee is directed against the order dated 14.01.2025 framed by ld.CIT (Exemption), Pune denying grant of regular registration u/s.12A(1)(ac) of the Act. 2. We have duly considered the rival submissions and carefully examined the material available on record. Upon perusal of the impugned order, it emerges that the core grievance of the assessee pertains to the rejection of its application for grant of regular registration u/s.12A(1)(ac) of the Income Tax Act, 1961, by the learned Commissioner of Income Tax (Exemptions) [ld. CIT(E)]. The rejection was primarily on the ground that the assessee failed to offer any explanation or furnish requisite details in response to the discrepancies communicated, despite having Appellant by : Shri Pramod Shingte Respondent by : Shri Vishwas S. Mundhe Date of hearing : 09.06.2025 Date of pronouncement : 17.06.2025 ITA No.426/PUN/2025 Shri Dutt Foundation 2 been afforded adequate opportunities. However, having regard to the limited number of opportunities actually extended to the assessee, and considering the procedural transition to electronic issuance of notices via the ITBA portal which may, at times, escape the attention of the assessee or its authorized representative, we are of the considered view that, in the interest of justice and to ensure fairness to both parties, the assessee deserves one more opportunity to present its case. Accordingly, the matter is remanded to the file of the ld. CIT(E) for denovo adjudication on merits. It is imperative that the ld. CIT(E) grants a reasonable opportunity of being heard to the assessee and pass a reasoned and speaking order after duly considering the submissions and documents furnished by the assessee. The assessee is directed to provide its updated email address and contact details to the Department to facilitate effective communication of notices through the ITBA portal. The assessee is further advised to exercise due diligence and avoid seeking adjournments except for bonafide and justifiable reasons. In view of the foregoing, the impugned order is hereby set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. 3. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 17th day of June, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 17th June, 2025. Satish ITA No.426/PUN/2025 Shri Dutt Foundation 3 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, “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. "