SOCIETY FOR PEOPLE ACTION IN RURAL SERVICE AND HEALTH ,GADCHIROLI V. CIT EXEMPTION, PUNE

ITA 6/NAG/2025

AI Insights

The case involves the Society For People Action in Rural Service And Health (Health) Gadchiroli appealing against the orders of the Commissioner of Income Tax (Exemption), Pune, which had rejected their applications under sections 12A and 80G of the Income Tax Act, 1961 due to non-compliance. The Tribunal noted that the assessee had submitted relevant details post the impugned orders, which were not considered by the CIT(E). Acknowledging the long-standing benefits under section 11 of the Act enjoyed by the assessee and their involvement in social welfare activities, the Tribunal decided to remand the case for re-evaluation, emphasizing the need for procedural fairness and the opportunity for the assessee to present necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653012 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PANKAJ KUMAR
• Assessee Lawyers: SANJAY THAKAR AW
• Section: 11; 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.6/Nag./2025 (Assessment Year : N.A.) ITA no.107/Nag./2025 (Assessment Year : N.A.) Society For People Action in Rural Service And Health (Health) Gadchiroli, Keshaorao Barsagade Shehanagar, Ward no.6, Main Road Gadchiroli 442 605 PAN – AAZTS6376G ……………. Appellant v/s Commissioner of Income Tax Exemption,, Pune ……………. Respondent Assessee by : Shri Sanjay Thakar a/w Shri Rachit Thakar Revenue by : Shri Pankaj Kumar Date of Hearing – 17/06/2025 Date of Order – 17/06/2025 O R D E R PER K.M. ROY, A.M. The captioned appeals by the assessee are against the impugned orders dated 25/11/2024, passed by the learned Commissioner of Income Tax (Exemption), Pune, [for short, “learned CIT(E)”]. 2 Society For People Action in Rural Service And Health (Health) Gadchiroli ITA no.6/Nag./2025 ITA no.107/Nag./2025 2. There is a delay of 17 days in filing one of the appeals viz. ITA no.107/Nag./2025. Considering the reasons stated by the assessee for the delay of 17 days in filling the appeal, which is otherwise minuscule, is hereby condone. 3. Admittedly, in both the appeals under consideration, which are with regard to the applications under section 12A and 80G of the Income Tax Act, 1961 (for short \"the Act\"), have been rejected by the learned CIT(E) for non–compliance. However, the assessee has submitted that it has filed the relevant details on 28/01/2025, but the learned CIT(E) has failed to consider the same. The impugned orders passed is dated 25/11/2024, whereas, the reply was filed only on 28/01/2025 i.e., more than two months from passing of the impugned orders, which has no relevance at all and, therefore, in our considered view, the learned CIT(A) has correctly rejected the applications filed by the assessee specifically in the absence of relevant submissions / documents. However, considering the peculiar facts and circumstances of the case and in totality as the assessee was enjoying the benefits of section 11 of the Act, for a long time and was involved in social activities for the welfare of the society, therefore, this Court is inclined to remand the appeals back to the file of the learned CIT(E) subject to payment of ` 5,500 (Rupees five thousand and five hundred only) to be deposited within 15 days from the date of this order in the Revenue authorities 3 Society For People Action in Rural Service And Health (Health) Gadchiroli ITA no.6/Nag./2025 ITA no.107/Nag./2025 under the “Other Head”. Suffice to say that the learned CIT(E) shall provide reasonable opportunity of hearing to the assessee. The assessee is also directed to file the relevant submissions / documents. It is clarified that in case of any subsequent default, the assessee shall not be entitled for further leniency. 4. In the result, appeal of the assessee is allowed for statistical purposes in terms as indicated above. Order pronounced in the open Court on 17/06/2025 Sd/- N.K. CHOUDHRY JUDICIAL MEMBER Sd/- K.M. ROY ACCOUNTANT MEMBER NAGPUR, DATED: 17/06/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur "