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

ITA 2248/PUN/2024

AI Insights

The case involves the Shri Gajanan Maharaj Seva Trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Pune, denying the grant of registration under section 12AA of the Income Tax Act, 1961. The Trust had initially filed an application for registration, which was provisionally granted. However, upon further scrutiny, discrepancies were noted, and the Trust failed to comply with a subsequent notice, leading to the cancellation of the provisional registration. The Tribunal found that the CIT(E) had not adequately considered the Trust's submissions before rejecting the application and thus restored the matter for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24683 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2025
• 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: Reasonable cause

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.2248/PUN/2024 Shri Gajanan Maharaj Seva Trust Motala, H.No.4026, Ward No.4, At Motala Nandura Road, Near Cotton Market, Motala, Buldhana, Motala S.O., Maharashtra – 443 103 PAN : AAPTS1384N Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is directed against the order framed by ld. Commissioner of Income Tax (Exemption), Pune dated 27.08.2024 denying grant of registration u/s.12AA of the Income Tax Act, 1961 ( in short ‘the Act’). 2. When the appeal was called for, none appeared on behalf of the appellant trust despite due service of notice of hearing. We therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative exparte qua the assessee. 3. Succinctly, the facts of the case are that the appellant is a Trust, filed application on Form No.10AB under clause (iii) of section 12A(1)(ac) of the Act for grant of regular registration on Appellant by : None Revenue by : Shri Amol Khairnar Date of hearing : 16.01.2025 Date of pronouncement : 05.03.2025 ITA No.2248/PUN/2024 Shri Gajanan Maharaj Seva Trust 2 20.03.2024. In order to verify the genuineness of activities of the appellant, the ld. CIT (Exemption) issued a notice through ITBA portal on 16.05.2024 calling upon the appellant to file certain information/clarification. The appellant filed the requisite details. However, the ld.CIT(E) issued another notice to the appellant on 07.08.2024 pointing out certain discrepancies (para 4 of the impugned order). There was no compliance from the side of appellant to such notice. In the circumstances, the ld.CIT(E) rejected the application filed by the appellant, thereby cancelling the provisional registration granted to it. 4. Aggrieved appellant is now in appeal before the Tribunal in the present appeal assailing the impugned order denying grant of registration u/s.12AA of the Act. 5. Ld. Departmental Representative submitted that ample opportunities were granted by the ld. CIT(E) and the appellant did not comply with the notice dated 07.08.2024, therefore, the order of the ld. CIT(E) be upheld. 6. We have heard ld. Departmental Representative and perused the record placed before us. We find the appellant in response to the first notice issued by the ld. CIT(E) has filed the requisite details. However, when the ld. CIT(E) issued another notice asking the appellant to clarify regarding certain discrepancies found in the above submissions, the appellant failed to comply to the same. In the statement of facts filed before us, assessee has stated that it has filed submissions along with the details of donations etc., however, the ld.CIT(E) without considering the said submissions/details and without providing reasonable opportunity rejected the application filed by the assessee. Considering the totality of the facts of the case, submissions ITA No.2248/PUN/2024 Shri Gajanan Maharaj Seva Trust 3 made by the appellant and in the interest of justice, we deem it proper to restore the issue to the file of the ld. CIT(E) with a direction to grant an opportunity to the appellant to substantiate its case by filing requisite details and decide the issue as per fact and law. The appellant is also hereby directed to make its submissions, if any, before the ld. CIT(E) on the appointed date without seeking any adjournment under any pretext, otherwise for reasonable cause, failing which the ld. CIT(E) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the appellant are accordingly allowed for statistical purposes. 7. In the result, the appeal of the appellant is allowed for statistical purposes. Order pronounced on this 05th day of March, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 05th March, 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. "