SINDHUKANYA LOKSANCHALIT SADHAN KENDRA,PUNE V. CIT (EXEMPTION), PUNE

ITA 1644/PUN/2025

AI Insights

The case involves Sindhukanya Loksanchalit Sadhan Kendra, a charitable organization, which appealed against the order of the Commissioner of Income Tax (Exemption), Pune. The appeal was directed against the dismissal of their application for regular registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, due to non-furnishing of explanation to discrepancies noted by the CIT(E). The Tribunal noted the absence of the assessee's representation and, after considering the submissions of the CIT-DR and the records, decided to remit the matter back to the CIT(E) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775135 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2024-2025
• Appeal Filed On: 08-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.1644/PUN/2025 Sindhukanya Loksanchalit Sadhan Kendra, Katta Post Katta Tal-Malvan, Malvan Sindhudurg, Maharashtra PAN : AAIAS 0071 N vs. CIT (Exemption), Pune (Appellant) (Respondent) For Assessee : None For Revenue : Shri Amit Bobde, CIT-DR Date of Hearing : 01.09.2025 Date of Pronouncement : 03.09.2025 ORDER PER DR. MANISH BORAD, AM: This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] dated 04/08/2023 framed under section 12AB of the Income Tax Act, 1961 (“Act”). 2. When the case is called for, none appeared on behalf of the assessee. With the assistance of ld. DR and on perusal of the records, we notice that the application filed by the assessee for regular registration u/s. 12A(1)(ac)(iii) of the Act Printed from counselvise.com 2 ITA.No.1644/PUN./2025 (Sindhukanya Loksanchalit Sadhan Kendra) dated 28/02/2023 filed in Form No. 10AB has been dismissed for non-furnishing of explanation to the discrepancies communicated by the Ld.CIT(E). The ld. DR raised no objection, if the assessee is granted one more opportunity of hearing by the Ld.CIT(E). 3. We have heard ld.DR and perused the records placed before us. We observe that assessee is a charitable organization and filed application for regular registration u/s. 12A(1)(ac)(iii) on 28/02/2023. The Ld.CIT(E) issued a detailed questionnaire and requested it to submit compliance by 06/06/2023. Certain information was submitted, and again another notice was issued on 26/07/2023 mentioning about the discrepancies and the assessee was required to make compliance by 31/07/2023, but in spite of notice duly served to the assessee through email, assessee neither submitted explanation to the show-cause notice nor availed opportunity of being heard. The Ld.CIT(E) apart from observing about the non-compliance of the assessee has further referred in para 5 of the impugned order that the assessee is not having provisional registration u/s. 12AB of the Act as on the date of presentation of application. 4. Before us the assessee has raised the grounds of appeal praying for an opportunity to explain its case. In the larger interest of justice and being fair both the parties, we deem it appropriate to afford one more opportunity to the assessee and Printed from counselvise.com 3 ITA.No.1644/PUN./2025 (Sindhukanya Loksanchalit Sadhan Kendra) accordingly remit back the issue of regular registration u/s. 12A(1)(ac)(iii) of the Act raised in the grounds of appeal in the instant appeal to the file of the Ld. CIT(E) for a fresh adjudication for which a reasonable opportunity of hearing shall be provided to the assessee. The assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause. The effective grounds of appeal raised by the assessee stands allowed for statistical purposes. 5. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 03.09.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 03rd September, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. Printed from counselvise.com "