DURGA PARAMESHWARI AND SAADETEEN SHAKTIPEETH PRATISHTHAN,THANE vs. CIT (EXEMPTION), PUNE

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ITA 3099/MUM/2022Status: DisposedITAT Mumbai03 February 2023AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT's order and granted the assessee one more opportunity to present its case. The CIT was directed to re-examine the application de novo.

What were the facts?

The assessee trust applied for registration under section 80G(5)(iv) of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected the application after the assessee failed to provide requested information despite multiple opportunities.

What were the issues?

Whether the Commissioner erred in rejecting the application for 80G registration without providing adequate opportunity and proper application of judicial mind.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)(iii),Section 80G(5)(iv)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI B.R. BASKARAN & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Prakash Marathe
For Respondent: Smt. Riddhi Mishra

The present appeal has been filed by the assessee challenging the impugned order dated 29/09/2022 passed under section 12AB r/w section 80G(5)(iii) of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Exemption), Pune (“learned CIT”).

2.

In the larger interest of justice, the slight delay of 10 days in filing the present appeal is condoned. During the hearing, the learned DR also did not raise any objection against the condonation of the aforesaid delay.

Durga Parameshwari And Saade Teen Shaktipeeth Pratishthan ITA no.3099/Mum./2022

3.

In this appeal, the assessee has raised the following ground:

“1. Order passed by the Learned Commissioner of Income-Tax, Exemption, Pune U/s 12AB rws 80G(5)(iii) dated 29/09/2022[DIN: TBA/EXM/F/EXM45/ 2022-23/1046114196(1))] is Bad in law as (a) it seems that the Judicial Mind has not been applied, (b) the Proper Reasonable Opportunity of being Heard has not been given & (c) Rejected only for the want of Note on the Activities of the Trust or Rebutting the same for its compliance and ignoring the fact that the registration under section 12AB has been granted hence the aforesaid Original Order passed may please be restored.”

4.

The brief facts of the case are: The assessee trust is registered under Bombay Public Trust Act, 1950 vide Registration No. E–4075, Thane, dated 09/03/2006. The assessee is registered under section 12A(1)(ac)(i) of the Act. The assessee applied in Form 10A for obtaining registration under section 80G(5)(iv), which was approved, and a provisional registration certificate under the aforesaid section in Form 10AC was issued on 24/09/2021. Subsequently, as per the amended provisions of section 12AB r/w section 80G(5)(iii), the assessee uploaded Form 10AB. Vide impugned order, application in Form 10AB was rejected by the learned CIT.

5.

From the perusal of the impugned order, we find that the learned CIT in order to verify the genuineness of the activities of the assessee and fulfilment of conditions laid down in section 80G(5) of the Act, issued notice through ITBA portal on 02/08/2022 requesting the assessee to upload certain information/verification. The learned CIT granted another opportunity to the assessee vide notice dated 16/09/2022 to make necessary compliance and furnish the information sought. However, in absence of any submission of the assessee, the learned CIT proceeded to pass the impugned order rejecting the application made by the assessee in Form 10AB. Page | 2

Durga Parameshwari And Saade Teen Shaktipeeth Pratishthan ITA no.3099/Mum./2022

6.

Having heard the submissions of both sides and perused the material available on record, we are of the considered view that in the interest of natural justice, the assessee should be provided with one more opportunity to present its case before the learned CIT. Accordingly, we set aside the impugned order and direct the learned CIT to de novo consider the application of the assessee trust as per law. As a result, sole ground raised by the assessee is allowed for statistical purposes.

7.

In the result, the appeal by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 03/02/2023

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