SHRI GAJANAN MAHARAJ SEVA TRUST MOTALA,BULDHANA V. CIT EXEMPTION PUNE, PUNE

ITA 2247/PUN/2024

AI Insights

The case involves Shri Gajanan Maharaj Seva Trust, a charitable trust, which appealed against the decision of the CIT (Exemption), Pune, rejecting their application for registration under section 80G of the Income Tax Act, 1961. The application was initially filed on Form 10AB but was rejected due to non-compliance as the trust failed to provide additional requested information. The Tribunal, considering the principles of natural justice, decided to provide another opportunity to the trust and restored the matter to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469587 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2025
• 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: AMOL KHAIRNAR
• Keywords: Opportunity of being heard; Charitable institution; Non compliance
• Section: 80G

Judgement Text

"आयकर अपीलीय अधिकरण \"ए\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2247/PUN/2024 धििाारण वषा / Assessment Year: NA Shri Gajanan Maharaj Seva Trust Motala, H No. 4026, Ward No. 4, Nandura Road, Near Cotton Market, Motala, Buldhana-443103 Maharashtra PAN-AAPTS1384N Vs. CIT (Exemption), Pune अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee by: None Department by: Shri Amol Khairnar CIT-DR Date of hearing: 16-01-2025 Date of Pronouncement: 17-03-2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER: This appeal at the instance of the assessee is directed against the order of Ld. CIT (E) dated 27.08.2024 rejecting the application of the assessee made on Form 10AB for granting approval under clause (ii) of first proviso to sub-section 5 of section 80G of the Act filed on 20.03.2024. 2. Assessee has raised following grounds of appeal:- 1. The learned CIT (Exemption), Pune; erred in law and on facts in rejecting appellant's application for registration u/s 80G of ITA, 1961. 2. The learned CIT (Exemption), Pune; ought to have appreciated that appellant's activities are genuine and bonafide and as such, eligible for registration u/s 80G of ITA, 1961. 3. The learned CIT (Exemption), Pune; erred in law and on facts in not providing sufficient reasonable opportunity of being heard to the appellant, as provided u/s 80G of the ITA, 1961; to submit the 2 ITA No.2247/PUN/2024 details / information. Appellant contends that, Appellant is keen to ensure complete and total compliance as so required, and the present situation is simply a fall-out of communication gap. 4. Appellant craves leave to add, alter, clarify, explain, modify, delete any or all of the grounds of appeal, and to seek any just and fair relief. 3. None appeared on behalf of the assessee but impugned order indicates that assessee application on form 10 AB filed on 20.03.2024 was rejected on account of non compliance before Ld. CIT(E). Ld. DR raised no objection if the issue is restored back to the file of Ld. CIT(E). 4. We have heard Ld. DR and perused the record placed before us. The assessee is a charitable trust registered under the Bombay Public Trust Act, 1950 and was incorporated on 25.01.2012 and is engaged in charitable cum religious activities. For getting approval u/s 80G(5) of the Act, assessee filed application on Form 10AB on 20.03.2024. Certain details called for vide notice dated 16.05.2024 were submitted by the assessee. Thereafter certain more information about nature of activities and actual activities carried out in last 3 years were called vide notice dated 07.08.2024 asking the assessee to file the reply by 14.08.2024. But the assessee failed to give any reply and then on 27.08.2024 assessee’s application was rejected. 5. Considering the facts and circumstances of the case and also being fair to both the parties and in the interest of natural justice, we deem it proper to provide one more opportunity to the assessee trust and restore the issue of application for approval u/s 80G(5) of the Act to the file of Ld. CIT(E) for carrying out the proceedings in accordance with law. However assessee is directed to furnish all necessary details before Ld. CIT(A) which are required under the law for getting the approval u/s 80G(5) of the Act and refrain from taking unnecessary 3 ITA No.2247/PUN/2024 adjournments. Effective grounds of appeal of 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 17th day of March, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; ददिांक / Dated: 17th March, 2025. Neeta आदेश 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, \"A\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. "