UDAY EDUCATION SOCIETY,PUNE V. CIT (EXEMPTION), KOLHAPUR

ITA 961/PUN/2025

AI Insights

The case involves the Uday Education Society appealing against the decision of the CIT, Exemption, Pune, which rejected their application for registration under section 12AB of the Income Tax Act. The Society had initially complied with the CIT's requests for information but failed to respond to a subsequent notice, leading to the rejection of their application and cancellation of provisional registration. The Tribunal, considering the circumstances and in the interest of justice, decided to remand the case for a fresh evaluation, emphasizing the need for the CIT to provide another opportunity for the Society to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712472 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE

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.961/PUN/2025 Uday Education Society, Survey No.1001, Gandhinagar- 416119. PAN : AAATU3921A Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 12.02.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. 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 30.09.2024. 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 Assessee by : None Revenue by : Shri Amit Bobde Date of hearing : 29.07.2025 Date of pronouncement : 29.07.2025 Printed from counselvise.com ITA No.961/PUN/2025 2 material for the purpose of achieving its objects, a notice was issued on 07.11.2024 through ITBA portal requesting the assessee to upload various information detailed in notice. In compliance to the above notice, the desired information was furnished by the assessee. On verification of said information, Ld. CIT, Exemption, Pune found certain discrepancies and issued another notice on 28.01.2025 requesting the assessee to furnish further details/information in this regard on or before 04.02.2025. Since the assessee has not complied with the notice dated 28.01.2025, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted on 27.05.2021 u/s 12AB read with section 12A(1)(ac)(vi) of the IT Act. 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 on the basis of material available on record as well as after hearing Ld. DR. 4. Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same. Printed from counselvise.com ITA No.961/PUN/2025 3 5. We have heard Ld. DR and perused the material available on record. We find that admittedly the assessee made compliance to the initial notices issued by the Ld. CIT, Exemption, Pune. As per the appeal memo, it is the sole grievance of the assessee trust that one more opportunity may kindly be provided to furnish reply before Ld. CIT, Exemption, Pune. In this regard, it was stated that Ld. CIT, Exemption, Pune ought to have provided at-least one more opportunity to the assessee to substantiate his case. Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we 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/ 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. Printed from counselvise.com ITA No.961/PUN/2025 4 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 29th day of July, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 29th July, 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 "