SIDDHKALA VISHVASTA TRUST,SATARA V. CIT EXEMPTION, PUNE

ITA 1903/PUN/2025

AI Insights

Siddhkala Vishvasta Trust appealed against the decision of the CIT, Exemption, Pune, which had rejected their application for registration under section 12AB of the Income Tax Act. The rejection was based on the Trust's non-compliance with notices issued by the CIT to verify the genuineness of the Trust's activities. The Trust argued that they were not properly informed about the notices due to them being sent to an outdated email address of their former consultant. The Tribunal found that the Trust was not given a fair opportunity to respond and thus set aside the CIT's order, remanding the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773146 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Appeal Filed On: 11-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: UMESH MALI VIRTUAL

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.1903/PUN/2025 Siddhkala Vishvasta Trust, Helwak, Patan, Satara- 415207. PAN : AAXTS0458H Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 09.11.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. There is delay of 192 days in filing of the present appeal. We are satisfied with the reasons mentioned in the affidavit for condonation that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay of 192 days and proceed to adjudicate the appeal. Assessee by : Shri Umesh Mali (Virtual) Revenue by : Shri Amit Bobde Date of hearing : 18.09.2025 Date of pronouncement : 25.09.2025 Printed from counselvise.com ITA No.1903/PUN/2025 2 3. Facts of the case, in brief, are, that the assessee has applied for registration in Form 10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 28.06.2024. With a view to verify the genuineness of activities of the assessee and 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, notices were issued, however the assessee has not complied with any of the notice. Since the assessee has not furnished any explanation in reply to any notices, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted to the assessee on 24.09.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal. 4. Ld. AR appearing from side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee and, therefore, the impugned order passed by Ld. CIT, Exemption, Pune is not justified. It was submitted that the notices of hearing were issued on the email ID of erstwhile consultant i.e. [e-mail] and the information of hearing was not provided to the assessee which resulted in non-compliance before Ld. CIT, Exemption, Pune. Ld. Printed from counselvise.com ITA No.1903/PUN/2025 3 AR further submitted that now the assessee has appointed new consultant who is looking after all these matters. Accordingly, Ld. AR requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune with a direction to provide at least one more opportunity to furnish the requisite documents/information as desired by him. 5. Ld. DR appearing from side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same. 6. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly the notices of hearing were sent on the email of erstwhile consultant who did not inform the assessee about the notices which resulted in unfortunate ex-parte order. Now, the assessee has appointed a new consultant who is looking after the taxation matters and therefore it was contended before the bench that if one more opportunity is provided to the assessee, the assessee is in a position to substantiate application for registration. 7. Considering the totality of the facts of the case, & also in the interest of justice and without going into 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 Printed from counselvise.com ITA No.1903/PUN/2025 4 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/ submissions 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 allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 25th day of September, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 25th September, 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. Printed from counselvise.com "