STATE HEALTH SOCIETY GOA,PANAJI V. CIT (EXEMPTION), BANGALORE

ITA 303/PAN/2024

AI Insights

The case involves the State Health Society Goa, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Bangalore, rejecting their application for permanent registration under section 12A of the Income Tax Act. The Society, established by the Government of Goa, aims to provide medical relief to the poor and implement the National Rural Health Mission. Initially granted provisional registration, the Society sought permanent registration but faced rejection due to non-compliance with notices for additional information. The Tribunal found merit in the Society's arguments and decided to set aside the CIT(E)'s order, emphasizing the need for a comprehensive examination of the Society's activities and objectives.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705795 (ITAT-PANAJI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CAPTAIN PRADEEP ARYA
• Assessee Lawyers: PRADIP P KAKODKAR
• Keywords: Set aside; Principle of natural justice
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.303/PAN/2024 (A.Y. 2024-25) State Health Society Goa, S-9,Second Floor,DHS, Campal, Panaji-403001, Goa. Vs. CIT (Exemptions), Unity Building Annex, Mission Road, Bangalore-560027, Karnataka. PAN .No. AAMAS9496H (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) Assessee by Shri.Pradip P Kakodkar.AR Revenue by Shri.Captain Pradeep Arya.CIT DR सुनवाई की तारीख/Date of Hearing 26.06.2025 घोषणा की तारीख/Date of Pronouncement 30.06.2025 ORDER PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act. 2. At the time of hearing, the Ld.AR brought to the knowledge of the bench, that there is a delay in filing the appeal before the Hon’ble Tribunal and the assesse has filed an affidavit for condonation of delay. Whereas, the facts mentioned in the affidavit are reasonable and the Ld. 2 ITA No. 303/Pan/2024 State Health Society Goa. DR has no specific objections. Accordingly, we condone the delay and admit the appeal. The assessee has raised the grounds of appeal challenging the order of the CIT(E) rejecting the application filed for registration u/sec12AA of the Act. 3. The brief facts of the case are that, the assesse society is constituted by the Government of Goa for providing medical relief to poor and for the implementation of the National Rural Health Mission. The assesse was granted provisional registration/approval under section 12A of the Act in Form.no.10AC on 10-03-2023. Subsequently, as per the amended provisions of the Act, The assessee for the purpose of permanent registration has uploaded e- application in Form. No.10AB on 05-09-2023. The JAO has issued notice calling for the details and the assessee has filed partial submissions on 29.11.2023.Further a show cause notice dated 22.02.2024 was issued on the assessee to submit the information /documents on 29.02.2024.Since there was no compliance to the said notice, the application filed Form.No.10AB was rejected by the CIT(E). Aggrieved by the CIT(E) order, the assessee has filed the appeal before the Honble Tribunal. 4. At the time of hearing, the Ld. AR submitted that the CIT(E) has erred in rejecting the assesse’s application 3 ITA No. 303/Pan/2024 State Health Society Goa. ignoring the submissions made along with the application in Form.10AB and also the additional submissions filed in compliance to notices issued. Further the Ld.AR submitted that the assesse has a good case on merits and prayed for opportunity before the lower authorities. Per contra, the Ld.DR relied on the order of the CIT(E). 5. We have heard the rival submissions and perused the material available on record. The assessee has filed the application before the CIT(E) for permanent registration under section 12A of the Act, whereas the CIT(E) in course of hearing proceedings has issued e-notice on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities under section 12AB(1)(b)(i&ii)of the Act and since no clarifications were filed and therefore the CIT(E) has rejected the application. Whereas the Ld.AR, demonstrated the notice issued by the CIT(E) dated 22-02-2024 fixing the case hearing on 29-02-2024 which was received by the assessee on 04-03-2024.The Ld.AR highlighted on the objects of the society as per the memorandum and by laws, and also list of health centres in the state of Goa. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to denovo consider 4 ITA No. 303/Pan/2024 State Health Society Goa. the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.06.2025. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 30/06/2025 Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT, 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar)ITAT, Panaji 5 ITA No. 303/Pan/2024 State Health Society Goa. Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed "