VISHWAMITRA MANAO VIKAS SANSTHA ,CHANDRAPUR V. CIT EXEMPTION, PUNE

ITA 108/PUN/2025

AI Insights

The case involves Vishwamitra Manao Vikas Sanstha, a charitable organization, appealing against the decision of the CIT (Exemption), Pune, which had rejected their application for registration under section 80G(5) of the Income Tax Act, 1961. The rejection was based on the CIT's dissatisfaction with the genuineness of the organization's activities and compliance with legal requirements. The Tribunal noted that the organization had partially complied with the requirements but had not furnished all necessary details. Considering the circumstances, the Tribunal decided to provide another opportunity for the organization to present its case and remitted the matter back to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314080 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR
• Assessee Lawyers: MISS KIMYA KUDVA
• Keywords: Reasonable cause
• Section: 80G

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. 108/PUN/2025 धििाारण वषा / Assessment Year: NA Vishwamitra Manao Vikas Sanstha, Near Rajiv Gandhi Hall, Chandrapur City, Chandrapur-442402 Maharashtra PAN-AACTV3917F Vs CIT Exemption, Pune Appellant Respondent Assessee by : Miss Kimya Kudva Revenue by : Shri Ajay Kumar Keshari-CIT Date of hearing : 28.04.2025 Date of pronouncement : 07.05.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order passed by the Ld. CIT Exemption, Pune u/s 80G(v) of the Income Tax Act, 1961 dated 10.12.2024 2. Assessee has raised following grounds of appeal:- 1. erred in rejecting the appellant's application for registration a/s 80G(5) of the Income Tar Act, 1961 on grounds that he was not satisfied about the genuineness of the activities and compliance of requirements of law 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; 2 ITA No. 108/PUN/2025 3. erred in cancelling the provisional registration granted under sec 80G(5)(iv) 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 80G(5) of the Income Tax Act, 1961. 5. erred in rejecting the appellant's application for registration u/s 80G(5)(0) of the Income Tax Act, 1961 on grounds that the appellant's application in Form 1048 for registration u/s 12A8 under the provisions of section 12A(1)(ac)(iii) was rejected vide order dt 10.12.2024. The appellant is in appeal before the Hon'ble ITAT, Pune against the subject order of rejection. The appellant pleads that the registration u/s 80G be considered afresh after the outcome of the appeal before the Hon'ble ITAT, Pune and after giving the appellant reasonable opportunity to place adequate evidence and furnish explanations about the genuineness of the charitable activities carried out by the appellant. 6. 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. 7. 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. At the outset Ld. counsel for the assessee submitted that for want of certain details to prove the genuineness of the activities, copies of regular registration u/s 12AB and certain other details, the assessee’s application for approval u/s 80G(5) dated 01.06.2024 stands rejected. Prayer made for providing one more opportunity to go before Ld. CIT(E) for filing necessary details. Ld. DR did not oppose the request. 4. We have heard rival contentions and perused the record placed before us. We observe that Form 10AB was filed on 01.06.2024 for approval u/s 80G(5) but the same was rejected for want of necessary details. We observe that the assessee made partial compliance but could not furnish all the details called by Ld. CIT(E). We therefore taking a liberal approach 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 approval u/s 80G(5) of the Act back to the file of Ld. 3 ITA No. 108/PUN/2025 CIT(E) for afresh adjudication for which a reasonable opportunity of hearing shall be provided to the assessee for filing necessary 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 07th day of May, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दििांक / Dated: 07th 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 "