SHRI VIGHNAHAR GANPATI DEVSTHAN TRUST,PUNE V. CIT(EXEMPTION), PUNE, PUNE

ITA 353/PUN/2025

AI Insights

The case involves Shri Vighnahar Ganpati Devsthan Trust, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 80G of the Income Tax Act. The Trust had initially complied with the CIT's request for information but failed to respond to a subsequent notice, leading to the rejection of their application. The Tribunal, considering the circumstances, decided to remand the case back to the CIT for a fresh evaluation, emphasizing the need for the Trust to comply with future notices without adjournment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314370 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Section: 2; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.353/PUN/2025 Shri Vighnahar Ganpati Devsthan Trust, Shri Shektra Ozar Outar Narayangaon Road, Junnar, Pune- 410504. PAN : AADTS3680B Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 17.10.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 80G of the IT Act. 2. Facts of the case, in brief, are, that the assessee is a trust filed its application for registration in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on 13.04.2024. With a view to verify the genuineness of activities of the assessee and fulfilment of conditions laid down in clause (i) to Assessee by : None Revenue by : Shri Ajay Kumar Keshari Date of hearing : 09.04.2025 Date of pronouncement : 06.05.2025 ITA No.353/PUN/2025 2 (v) of section 80G(5) of the IT Act, a notice was issued through ITBA portal on 05.06.2024 requesting the assessee to upload certain information/clarification on or before 20.06.2024. The assessee in response to above notice furnished desired information as mentioned in the notice. After verifying these details, Ld. CIT, Exemption, Pune found certain discrepancies and asked for their clarification on or before 11.10.2024. Since the assessee did not comply to this notice and has not furnished any explanation in reply to the above notice, Ld. CIT, Exemption, Pune was of the opinion that the condition (i) of section 80G(5) of the IT Act is not fulfilled & accordingly the application filed by the assessee was rejected and the provisional approval granted on 27.05.2021 under clause (iv) for first proviso to section 80G(5) of the IT Act was also cancelled. It is this order against which the assessee is in appeal before this Tribunal. 3. When the case was called for hearing, none appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceed to adjudicate the appeal with the able assistance of Ld. Departmental Representative and material available on records. ITA No.353/PUN/2025 3 4. Ld. DR appearing from the side of the Revenue relied on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same. 5. We have heard Ld. DR and perused the material available on record. In this regard, we find that admittedly the assessee made compliance to the initial notice issued by Ld. CIT, Exemption, Pune, but the subsequent notice could not be answered by him. Considering the totality of the facts of the case & in the interest of justice, without going into the merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information in support of the application for registration without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. ITA No.353/PUN/2025 4 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 06th day of May, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 06th May, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "