SHRI GANGA GODAWARI MANDIR SANSTHA,PUNE V. CIT (EXEMPTION), PUNE

ITA 917/PUN/2025

AI Insights

The case involves Shri Ganga Godawari Mandir Sanstha, which appealed against the order of the Commissioner of Income Tax (Exemptions), Pune, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The rejection was primarily due to the assessee's failure to respond to notices requesting information to verify the genuineness of the trust's activities. The tribunal found that the notices were sent to an incorrect email address, which justified the non-compliance. Consequently, the tribunal decided to set aside the CIT(E)'s order and remand the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712772 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Other Referred Cases: Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC), Inder Singh Vs. The State of Madhya Pradesh reported in 2025 LiveLaw (SC) 339
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: BHUVANESH KANKANI
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.917/PUN/2025 Shri Ganga Godawari Mandir Sanstha, Near Kushawarta Tirth, Trimbakeshwar Nashik-422212 PAN : AAITS8887P Vs. CIT (Exemptions), Pune अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bhuvanesh Kankani Department by : Shri Amol Khairnar Date of hearing : 28-07-2025 Date of Pronouncement : 30-07-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 05.09.2024 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him on 31.03.2024 in Form No. 10AB under clause (iii) of section 12A(1)(ac) of the Income Tax Act, 1961 (the “Act”). 2. There is a delay of 147 days in filing of this appeal before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay which is mainly because the notice(s) were not received by the assessee as the same were not issued on the registered e-mail id and also due to the poor health condition of the assessee’s consultant which has been evidenced by the submission of the medical documents, annexed with the affidavit. After hearing both the sides, we are of the view that the delay is attributable to the sufficient cause. We, therefore, in light of the decisions of the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) and in the case of Inder Singh Vs. The State of Madhya Pradesh reported in 2025 LiveLaw (SC) 339, condone the said delay and proceed to decide the appeal. Printed from counselvise.com 2 ITA No.917/PUN/2025 3. The assessee has raised the following grounds of appeal : “1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act, 1961 ('The Act') it be kindly held that the order passed by the Commissioner of Income Tax-Exemptions ['CIT(E)'], Pune, rejecting the Appellants application for seeking registration u/s 12AB of the Act is against the provisions of the Act. Accordingly, the order passed by the Ld. CIT(E) be held as not tenable in law and be set aside directing the Ld. CIT(E) to grant registration. The appellant be granted just and proper relief in this respect. 2. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that Appellant be kindly granted an opportunity to furnish relevant documents to prove/substantiate its charitable activities before Ld. CIT(E). Accordingly, the order passed by the Ld. CIT(E) be kindly set aside and Appellant be granted just and proper relief in this respect. 3. The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing.” 4. Briefly stated, the facts of the case are that on receipt of the assessee’s application filed in Form No. 10AB u/s 12A(1)(ac)(iii) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force, the Ld. CIT(E) issued notice on 03.06.2024 through ITBA portal which was duly served on the assessee requesting the assessee to upload certain information/clarification contained therein by 14.06.2024 followed by a show cause notice issued on 10.07.2024, seeking compliance by 17.07.2024. As the assessee failed to respond to the said notice(s), the Ld. CIT(E) proceeded to pass the impugned order rejecting the application of the assessee and also cancelling the provisional registration granted to the assessee earlier by observing as under : “5. The information / details were called for under the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961. These are the basic details required to ascertain the overall nature of the activities of the assessee and are directly relevant to the present proceedings. However, the assessee has failed to comply despite giving sufficient opportunities as discussed above including an opportunity of being heard. 6. Thus, the assessee has failed to furnish the details called for under the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 to verify the genuineness of activities of the trust / institution and to verify the compliance to requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects. 7. In absence of the compliance to the above requirement, it is not possible to arrive at any conclusion about the genuineness of activities of the assessee and the compliance to the requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects. 8. It is clear from the above that the assessee was given sufficient opportunity to comply, but it has not complied to the same. It seems that the assessee is not having any supporting documents / evidence to submit. The assessee has failed Printed from counselvise.com 3 ITA No.917/PUN/2025 to comply with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961. Hence, the undersigned is unable to draw any satisfactory conclusion about genuineness of activities of the assessee and the compliance to the requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects. Therefore, the undersigned has left no alternative but to reject the application. 9. In view of the above, the application filed by the assessee is hereby rejected and the provisional registration granted on 10/03/2022 under section 12AB read with section 12A(1)(ac) (vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 6. The Ld. AR submitted that the Ld. CIT(E) non-compliance to the notices were not intentional. He submitted that the assessee had not received any notice either on its e-mail id or physically at its address. Referring to pages 1 to 4 of the paper book containing screen shots of e-filing portal, the Ld. AR demonstrated that the notices were sent on an email id which is not the registered email id of the assessee. He therefore prayed that in the interest of justice an opportunity may be granted to the assessee to substantiate and present its case by furnishing all the detail/ documents sought for by the Ld. CIT(E). Accordingly, the matter may be set aside to the file of the Ld. CIT(E) to adjudicate the same afresh on merits after affording an opportunity of being heard to the assessee. 7. The Ld. DR had no objection the above request of the Ld. AR. 8. We have heard Ld. Representatives of the parties, perused the material available on record and the paper book filed by the Ld. AR on behalf of the assessee. It is an admitted fact that the assessee failed to respond to the notices issued by the Ld. CIT(E) for which reason the Ld. CIT(E) has rejected the application of the assessee and also cancelled the provisional registration granted earlier. Before us, the assessee has demonstrated the reason for such non-compliance being the issue of notice(s) at the incorrect email id and not on the registered email id of the assessee with the department. It is also the submission of the Ld. Counsel for the assessee that given an opportunity the assessee is in a position to substantiate its case before the Ld. CIT(E) by filing all the requisite details/ documents as called upon by the Ld. CIT(E). Considering the totality of the facts and in the circumstances of the case enumerated above, we are of the view that it would be judicially expedient and in the interest of justice and fair play, if the matter is restored back to the file of Ld. CIT(E) to consider the assessee’s application afresh and decide the same Printed from counselvise.com 4 ITA No.917/PUN/2025 on merits, in accordance with fact and law after allowing one final opportunity of being heard to the assessee and present its case. Needless to say, the assessee shall provide the requisite support in terms of submitting the relevant details/documentary evidence as may be required/called upon on the appointed date without seeking adjournment under any pretext unless required for sufficient cause, failing which the Ld. CIT(E) shall be at liberty to pass appropriate order as per law. We direct and order accordingly. 9. In the result, the appeal of assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 30th July, 2025. Sd/- Sd/- (R.K. Panda) (Astha Chandra) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 30th July, 2025. रदि आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदचि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Printed from counselvise.com "