GURU AMBESH SOUBHAGYA JAIN TRUST,THANE vs. CIT (EXEMPTION), THANE

These are the two appeals filed by the assessee against the separate orders of Commissioner of Income Tax (Exemption), Pune [for short ‘CIT(E)’] passed u/sec12AB(1)(b)(ii)(B) of the Act dated 30-09-2022 & U/sec12AB rws 80G(5)(iii) of the Act dated 29-09-2022.

Since, the appeals have common and identical issues. For the sake of convenience are clubbed, heard and a consolidated order is passed. In the assessee has raised the following grounds of appeal

The brief facts of the case are that the assessee is a Trust registered under Bombay Public Trust Act, 1950 with Registration No. E-7515 Thane dated 27.07.2012 and undertaking basic charitable activities. The assessee has obtained provisional registration certificate under section 12A (1)(ac)(vi) & U/sec 80G of the Income Tax Act, 1961 dated 23-09-2021. Subsequently, as per the amended, provisions of section 12AB r.w.s 80G(5)(iii) of the Act, The assessee for the purpose of permanent registration uploaded e-application in Form.No10AB dated 31-3-2022 and the same was rejected by the CIT(E). Aggrieved by the CIT(E) order, the assessee has filed the appeal before the Honble Tribunal.

At the time of hearing, the Ld.AR submitted that CIT(E) has erred in not considering the details filed in compliance to e-notice issued on the ITBA portal and has not provided reasonable opportunity of hearing and rejected the applications. The Ld.AR substantiated the submissions with the factual paper book and prayed for allowing the appeal. Contra, the Ld.DR supported the order of the CIT(E).

We have heard the rival submissions and perused the material available on record. The assessee has filed the application before the CIT(E) for permanent registration under section 12AA and 80G of the Act, whereas the CIT(E) in course of hearing proceedings has issued e- - 4 - & 31106/Mum/2022 Guru Ambesh Soubhagya Jain Trust. notices on the asssessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities of the trust. Since there was no response to the notices in spite of providing sufficient opportunities to the asssessee, the CIT(E) has rejected the applications. Therefore considering, the facts, submissions and the principles of natural justice shall provide one more opportunity of hearing to the assessee to substantiate the case along with evidences and information. Accordingly, set aside the impugned order and direct the CIT(E) to denovo consider the assessee trust applications as per the law and we allow the grounds of appeal of the assessee for statistical purposes.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.