WADMAVLI LOAK VIKAS MANCH DHIPHAL WAD,BEED V. C.I.T (EXEMPTION), PUNE, PUNE

ITA 28/PUN/2025

AI Insights

The case involves Wadmavli Loak Vikas Manch, a trust, appealing against the decision of the Commissioner of Income Tax (Exemptions), Pune, which denied them regular registration under section 12AB of the Income Tax Act, 1961. The denial was based on the trust's failure to comply with the requirements of section 12AB(1)(b)(i), specifically not providing details about the nature and genuineness of the trust's activities and a copy of the registration certificate. The tribunal, noting the absence of the appellant at the hearing and the lack of compliance, decided to set aside the commissioner's decision and provide the trust another opportunity to comply with the statutory requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126369 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• 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 KESHARI
• Keywords: Set aside; Reasonable cause; Grounds of appeal; Commissioner; Commissioner of Income Tax; Statistical purposes; Exempt; Department

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.28/PUN/2025 Wadmavli Loak Vikas Manch Dahipal Wad, A/P. Dahiphal Wad, Mauli, Tal Kaij, Dist Beed – 431 123 Maharashtra PAN : AAATW0751C Vs. Commissioner of Income Tax (Exemptions), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is directed against the order framed by ld. Commissioner of Income Tax (Exemption), Pune dated 16.11.2024 denying grant of regular registration u/s.12AB of the Income Tax Act, 1961 ( in short ‘the Act’). 2. When the appeal was called for, none appeared on behalf of the appellant despite due service of notice of hearing. We therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative exparte qua the appellant. Appellant by : None Revenue by : Shri Ajay Kumar Keshari Date of hearing : 04.03.2025 Date of pronouncement : 23.04.2025 ITA No.28/PUN/2025 Wadmavli Loak Vikas Manch Dahipal Wad 2 3. We have heard the ld. Departmental Representative and perused the record placed before us. A perusal of the impugned order reveals that appellant has not made compliance and not submitted any details about the nature and genuineness of the activities of the trust, copy of registration certificate etc. which resulted in passing of the exparte order denying grant of regular registration u/s.12AB of the Act. There can be many reasons for non-participation/non-compliance by the assessee which cannot be ruled out. Since the denial of regular registration u/s.12AB in this case is founded upon assessee’s failure to adduce copy of valid registration certificate, and the details as per provisions of section 12AB(1)(b)(i), in the larger interest of justice, we deem it fit to accord one more opportunity to the appellant to make good its failure by adducing/producing the requisite details as called for ld.CITE). Assessee is directed to provide correct email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(E) shall be free to proceed in accordance with law. Findings of ld.CIT(E) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 23rd day of April, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 23rd April, 2025. Satish ITA No.28/PUN/2025 Wadmavli Loak Vikas Manch Dahipal Wad 3 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\u0018 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "