SAI RAM CHARITABLE TRUST,MUMBAI vs. CIT EXEMPTION, PUNE

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ITA 1964/MUM/2023Status: DisposedITAT Mumbai06 September 2023AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and directed the CIT(E) to reconsider the application. The assessee was granted one more opportunity to present their case with supporting evidence.

What were the facts?

The assessee, a charitable trust, applied for permanent registration under Section 80G after obtaining provisional registration. The CIT(E) rejected the application due to non-compliance with requisite details and failure to respond to e-notices.

What were the issues?

Whether the CIT(E) erred in rejecting the application without properly considering the submitted details and providing adequate opportunity for hearing.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI OM PRAKASH KANT & SHIR PAVAN KUMAR GADALE

Hearing: 05.09.2023Pronounced: 06.09.2023

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER (Assessment Year 2022-23) Sai Ram Charitable Trust CIT Exemption, A57/339, 1st Floor, Anil Room No. 322, 3rd Floor, Chambers, Near Sadhu Income Tax Office, PMT Vaswani Garden, Building, Shankar Seth Road, Vs. Ulhasnagar-421001 Pune-411037. Maharashtra Maharashtra (Appellant) (Respondent) PAN No. AAATO0130B Assessee by : None Revenue by : Shri.Dr.Kishore Dhule.CIT. DR Date of hearing: 05.09.2023 Date of pronouncement : 06.09.2023 O R D E R PER PAVAN KUMAR GADALE, JM:

The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemption)(CIT(E), Pune passed u/s 80G of the Income Tax (Act), 1961. The assessee has raised the following grounds of Appeal:

“On the facts and circumstances of the case, the Learned Commissioner of Income Tax Exemption, Pune has erred in rejecting the application filed by the appellant Trust for grant of exemption u/s 80G of the Income-tax Act, 1961.

3.

At the time of hearing, none appeared on behalf of the assessee, and the assessee has challenged that the that CIT(E) has erred in not considering the details filed in the application for registration and compliance to e-notice issued on the ITBA portal and has not provided reasonable opportunity of hearing and rejected the application. Contra, the Ld. DR supported the order of the CIT(E).

4.

We have heard the Ld. DR submissions and perused the material available on record. The assessee has filed the application before the CIT(E) for permanent

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes Order pronounced in the open court on 06.09.2023.

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