VISHWAMITRA MANAO SANSTHA ,CHANDRAPUR V. CIT EXEMPTION, PUNE

ITA 72/PUN/2025

AI Insights

The case involves Vishwamitra Manao Vikas Sanstha, a charitable trust, appealing against the decision of the CIT (Exemption), Pune, which dismissed their application for regular registration under section 12A(1)(ac) and cancelled their provisional registration under section 12AB r.w.s. 12A(1)(ac)(vi) of the Income Tax Act. The primary contention of the trust was the rejection of their registration application based on the alleged non-genuineness of activities and non-compliance with legal requirements. The Tribunal, after considering the submissions and evidence presented, decided to remit the matter back to the CIT (Exemption) for a fresh decision, emphasizing the need for a fair opportunity for the trust to substantiate its claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314378 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• 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
• Assessee Lawyers: KIMYA KUDVA
• Keywords: Reasonable cause
• Section: 12A

Judgement Text

"आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 72/PUN/2025 धििाारण वषा / Assessment Year: NA Vishwamitra Manao Vikas Sanstha Chandrapur, Near Rajiv Gandhi Hall, Chandrapur City, Chandrapur-442402 Maharashtra PAN-AACTV3917F Vs CIT Exemption, Pune Appellant Respondent Assessee by : Shri Kimya Kudva Revenue by : Shri Ajay Kumar Keshari-CIT Date of hearing : 28.04.2025 Date of pronouncement : 06.05.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order u/s 12A r.w.s.12AB of the Income Tax Act, dated 10.12.2024 dismissing the assessee’s application for regular registration u/s 12A(1)(ac) of the Act and also cancelling the provisional registration granted to assessee on 27.05.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Act. 2. Assessee has raised following grounds of appeal:- 1. erred in rejecting the appellant's application for registration u/s 124(1)(ac)(i) on grounds that he was not satisfied about the genuineness of the activities and compliance of requirements of law 2 ITA No. 72/PUN/2025 for time being in force as are material for the purpose of achieving its objects, when the appellant had provided adequate evidence of its of charitable objects and activities 2. failed to appreciate the submissions & evidence placed on record by the appellant to establish that the intent & genuineness of activities of the Trust were in accordance with the charitable objects of the Trust, 3. erred in cancelling the provisional registration granted under sec 12AB rws 12A(1)(ac)(vi) of the It Act, 1961. 4. The appellant pleads for directions cancelling the order of CIT Exemption and a direction to approve the appellant's application under section 12A of the Income Tax Act, 1961. 5. Without prejudice, the appellant prays that the matter be restored to the file of the CIT (Exemption), to be heard & decided in accordance with law after providing reasonable opportunity to satisfy the CIT(Exemption) with adequate evidence and explanations about the genuineness of the charitable activities carried out by the appellant. 6. The appellant pleads for directions allowing the appeal and craves leave to, add to, alter, amend, modify or withdraw any or all grounds of appeal. 3. With the assistance of both the parties we observe that the application of the assessee filed on 01.06.2024 for regular registration u/s 12A(1)(ac)(iii) of the Act dated 01.06.2024 was rejected since the assessee could not make proper compliance by satisfying the Ld. CIT(E) above the genuineness of activities and compliance of requirement of any other law. 4. We therefore considering the grounds of appeal raised by the assessee and also in the larger interest of justice deem it appropriate to provide one more opportunity to the assessee and remit back the issue of regular registration u/s 12A(1)(ac)(iii) of the Act back to the file of Ld. CIT(E) for afresh 3 ITA No. 72/PUN/2025 adjudication for which a reasonable opportunity of hearing shall be provided to the assessee for filing request details. Assessee is also directed not to take unnecessary adjournment unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 06th day of May, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दििांक / Dated: 06th May, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"बी\" बेंच, पुणे / DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, //True Copy// वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune "