SHRI SIDDHESHWAR SHIV MANDIR TRUST,YAVATMAL V. CIT EXEMPTION, PUNE, PUNE

ITA 2351/PUN/2024

AI Insights

The case involves Shri Siddheshwar Shiv Mandir Trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Pune, denying the grant of registration under section 12A of the Income Tax Act, 1961. The Trust had initially filed an application for registration, which was provisionally granted. However, due to non-compliance in responding to notices regarding discrepancies in their application, the provisional registration was cancelled. The Tribunal, after hearing the Departmental Representative and considering the circumstances, decided to remand the case back to the CIT (Exemption) for a final opportunity to the Trust to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474144 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2351/PUN/2024 Shri Siddheshwar Shiv Mandir Trust, At Post Sarul, Tal. Babhulgaon Sarul, Yavatmal – 445 001 Maharashtra PAN : AANTS5212M 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 17.10.2024 denying grant of registration u/s.12A of the Income Tax Act, 1961 ( in short ‘the Act’). 2. Tersely, the facts of the case are that the appellant filed application on Form No.10AB under clause (iii) of section 12A(1)(ac) of the Act for grant of regular registration on 12.04.2024. In order to verify the genuineness of activities of the appellant, the ld. CIT (Exemption) issued a notice through ITBA portal on 05.06.2024 calling upon the appellant to file certain information/clarification. The appellant filed the requisite details. However, the ld.CIT(E) issued another notice to Appellant by : None Revenue by : Shri Ajay Kumar Keshari Date of hearing : 11.02.2025 Date of pronouncement : 13.02.2025 ITA No.2351/PUN/2024 Shri Siddheshwawr Shiv Mandir Trust 2 the appellant on 04.10.2024 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 by observing as under : “6. Since, the appellant has not furnished any explanation to the discrepancies communicated to it, it is presumed that the appellant has nothing to say in the matter. 7. Considering the above facts discussed in the show notice and discrepancies noticed and also that the appellant has not complied with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 as well as the provisions of Rule 17A(2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the genuineness of activities of the appellant and compliance of requirements of any other law for the time being in force by the appellant as are material for the purpose of achieving its objects. 8. In view of the above, the application filed by the appellant is hereby rejected and the provisional registration granted on 28/05/2021 under section 12AB read with section 12A(1)(ac) (vi) of the Income Tax Act, 1961 is hereby cancelled.” 3. Aggrieved appellant is in appeal before the Tribunal in the present appeal assailing the impugned order denying grant of registration u/s.12A of the Act. 4. When the appeal was called for, none appeared on behalf of the appellant 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 appellant. 5. Ld. Departmental Representative submitted that ample opportunities were granted by the ld. CIT(E) and the appellant ITA No.2351/PUN/2024 Shri Siddheshwawr Shiv Mandir Trust 3 could not avail them, therefore, the order of the ld. CIT(E) be upheld. 6. We have heard the 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. Considering the totality of the facts of the case 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 one final opportunity to the appellant to substantiate its case by filing requisite details and decide the issue as per fact and law after giving due opportunity of being heard to the appellant. 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, 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 appeals of the appellant is allowed for statistical purposes. Order pronounced on this 13th day of February, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 13th February, 2025. Satish ITA No.2351/PUN/2024 Shri Siddheshwawr Shiv Mandir Trust 4 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, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "