UTTAMENERGY PHILANTHROPIC FOUNDATION,PUNE V. COMMISSIONER OF INCOME TAX , EXEMPTION, PUNE

ITA 1543/PUN/2024

AI Insights

The case involves the Uttamenergy Philanthropic Foundation, which appealed against the decision of the CIT (Exemption), Pune, denying them regular registration under section 12AB of the Income Tax Act. The primary contention was the CIT (E)'s rejection based on the lack of documentary evidence to substantiate the genuineness of the foundation's activities. The tribunal noted that the appellant had submitted a substantial amount of documentation but failed to provide certain requested documents, which led to the initial rejection of their application. The tribunal, considering the principles of natural justice and the lack of objection from the Departmental Representative, decided to remit the matter back to the CIT (E) for a fresh evaluation, allowing the appellant to submit the missing documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314586 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: KISHOR B. PHADKE
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1543/PUN/2024 Uttamenergy Philanthropic Foundation, A-4, Mahindra Chamber May Fair, Dhole Patil Road, Pune City-411001 Maharashtra PAN : AACCU2928A Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is directed against the order dated 28.05.2024 framed by ld. CIT(Exemption), Pune denying grant of regular registration u/s.12AB of the Act. 2. The sole grievance of the appellant is that the ld.CIT(E) erred in rejecting the appellant’s application for registration u/s.12AB of the Act and also erred in holding the activities of the appellant as not genuine. Along with this issue, in ground of appeal No.3, the appellant stated to make all the requisite submissions along with related documentary evidence if one more opportunity is granted. 3. Ld. Counsel for the appellant referring to the paper book running into 141 pages stated that one of the reason for rejecting the appellant’s application for registration u/s.12A of the Act was Appellant by : Shri Kishor B. Phadke Respondent by : Shri Ajay Kumar Keshari Date of hearing : 13.02.2025 Date of pronouncement : 05.05.2025 ITA No.1543/PUN/2024 Uttamenergy Philanthropic Foundation 2 for not submitting the requisite documentary evidence as called for by ld.CIT(E). In ground No.3, specific prayer has been made that since the appellant could not file the documentary evidence for unavoidable circumstances, an opportunity may be provided to file the same. Ld. Departmental Representative was fair enough in not opposing this request. 4. We have heard the rival contentions and perused the record placed before us. The appellant filed application for registration u/s.12A(1)(ac)(iii) of the Act on 14.11.2023 on Form 10AB after which ld.CIT(E) called for various details from time to time. However, appellant failed to furnish certain details called by ld.CIT(E) resulting into rejection of the application for regular registration and cancellation of the provisional registration granted on 31.03.2022. 5. We have gone through the paper book where all the details relating to basic documents of the trust along with license u/s. 8(1) companies Act, 2013, certificate of incorporation, documents were filed before ld.CIT(A) placed at pages 28 to 91 however other documents relating to audited financial statements for F.Y. 2020- 21 to 2022-23, Gram Panchayat letter and charitable activity carried out during covid-19 pandemic period placed at pages 92 to 141 remained to be filed before the ld.CIT(A). Considering the prayer and no objection being raised by ld. DR, we in the interest of natural justice and fair to both the parties deem it proper to remit the issue raised on merit to the file of ld.CIT(E) for fresh adjudication for which necessary opportunity should be provided to the appellant and the detailed filed in the paper book before us shall be considered for deciding the appellant’s application for regular registration u/s.12AB of the Act. Impugned order is set ITA No.1543/PUN/2024 Uttamenergy Philanthropic Foundation 3 aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 05th day of May, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 05th May, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "