BRAHMACHAITANYA GONDAVLEKAR MAHARAJ ARADHANA KENDRA,THANE vs. CIT (EXEMPTION), PUNE

At the outset, we find from the record that the Registry has At the outset, we find from the record that the Registry has At the outset, we find from the record that the Registry has pointed out delay of 9 days in filing the appeal. However, on perusal pointed out delay of 9 days in filing the appeal. However, on perusal pointed out delay of 9 days in filing the appeal. However, on perusal of the record, we find that order by the Ld. CIT has passed on of the record, we find that order by the Ld. CIT has passed on of the record, we find that order by the Ld. CIT has passed on 30.09.2022 and therefore appeal was due for filing before the ITAT and therefore appeal was due for filing before the ITAT and therefore appeal was due for filing before the ITAT on or before 29.11.2022. Whereas this appeal has been filed by the on or before 29.11.2022. Whereas this appeal has been filed by the on or before 29.11.2022. Whereas this appeal has been filed by the assessee on 28.11.2022 before the Income assessee on 28.11.2022 before the Income-tax Appellate Tribunal, tax Appellate Tribunal, Bench Pune. The appeal then has been transferred to Mumbai he appeal then has been transferred to Mumbai he appeal then has been transferred to Mumbai Benches on 08.12.2022 and the Registry at Mumbai has n 08.12.2022 and the Registry at Mumbai has n 08.12.2022 and the Registry at Mumbai has accordingly pointed out delay of 9 days in filing this appeal. In our accordingly pointed out delay of 9 days in filing this appeal. In our accordingly pointed out delay of 9 days in filing this appeal. In our opinion, there is no delay in filing the appeal by the assessee delay in filing the appeal by the assessee, as the delay in filing the appeal by the assessee appeal has been received by the Tribunal within the prescribed appeal has been received by the Tribunal within the prescribed appeal has been received by the Tribunal within the prescribed period. The defect raised by the Registry is accordingly treated as The defect raised by the Registry is accordingly treated as The defect raised by the Registry is accordingly treated as removed and the appeal is admitted for adjudication. removed and the appeal is admitted for adjudication. removed and the appeal is admitted for adjudication.

Before us, none appeared on behalf of the assessee. Before us, none appeared on behalf of the assessee. Before us, none appeared on behalf of the assessee. In view of the written submission of the assessee already on record, the the written submission of the assessee already on record, the the written submission of the assessee already on record, the adjournment application of the assessee was rejected and appeal application of the assessee was rejected and appeal application of the assessee was rejected and appeal was heard ex-partee qua the assessee after hearing arguments of Ld partee qua the assessee after hearing arguments of Ld partee qua the assessee after hearing arguments of Ld Departmental Representative. Departmental Representative.

On perusal of the order of the Ld. CIT On perusal of the order of the Ld. CIT, we find that the Ld. CIT we find that the Ld. CIT in Form No. 10AB should noticed that the prescribed application noticed that the prescribed application in Form No. 10AB should have been accompanied by a note of the activities of the assessee. have been accompanied by a note of the activities of the assessee. have been accompanied by a note of the activities of the assessee. However, said note wasneither wasneither enclosed by the by the assessee enclosed by the by the assessee nor even uploaded on Income on Income-tax Portal , despite opportunities provided espite opportunities provided and therefore, in absence of a and therefore, in absence of any tangible material in respect of ny tangible material in respect of the Ld. CIT rejected the details and proof of the activities details and proof of the activities, the Ld. CIT rejected the application of the assessee seeking registration/approval u/s 80G application of the assessee seeking registration/approval u/s 80G application of the assessee seeking registration/approval u/s 80G of the Act. On perusal of the written submission filed and available of the Act. On perusal of the written submission filed and available of the Act. On perusal of the written submission filed and available the assessee has filed detail/ report in on record, we find that on record, we find that the assessee has filed detail respect of donations trustees etc respect of donations trustees etc, but specific details have not been , but specific details have not been Therefore, in the interest of called for from the assessee. called for from the assessee. Therefore, in the interest of substantial justice, we feel it appropriate to restore the matter back substantial justice, we feel it appropriate to restore the matter back substantial justice, we feel it appropriate to restore the matter back to the file of the Ld. CIT(A) for deciding afresh after providing of the Ld. CIT(A) for deciding afresh after providing of the Ld. CIT(A) for deciding afresh after providing opportunity of being heard to the assessee. Accordingly, adequate opportunity of being heard to the assessee. Accordingly, opportunity of being heard to the assessee. Accordingly, the ground raised by the assessee the ground raised by the assessee is allowed for statistical allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statistical purposes.