SHRI. GANPATI DE vs. THAN,RAIGAD

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ITA 566/PUN/2020Status: DisposedITAT Pune08 December 20203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned orders and remitted the matters back to the CIT(Exemption). The CIT(Exemption) was directed to decide the matter afresh on merits after granting a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's applications for approval u/s.80G(5)(iv) and registration u/s.12AA were denied by the CIT(Exemption) due to the assessee's inability to present itself or submit details because of the COVID-19 pandemic. The assessee requested another opportunity to represent its case.

What were the issues?

Whether the CIT(Exemption) should grant another opportunity to the assessee to present its case for approval/registration, especially considering the pandemic situation.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iv),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Hari Krishan
For Respondent: Smt. Divya Bajpai

& 567/PUN/2020 Shri Ganpati Devsthan, Vs. CIT(Exemption), At Shivkar, Pune Taluka Panvel, Dist. Raigad – 410206 Maharashtra PAN : AAKTS3786M Appellant Respondent Assessee by Shri Hari Krishan Revenue by Smt. Divya Bajpai Date of hearing 10-12-2020 Date of pronouncement 10-12-2020 आदेश / ORDER PER R.S. SYAL, VP : These two appeals by the assessee emanate from the orders passed by the CIT(Exemption), Pune on 29-09-2020 and 20-09- 2020 respectively denying approval u/s.80G(5)iv) and registration u/s.12AA of the Income-tax Act, 1961.

2.

At the very outset, ld. AR submitted that due to the on-going pandemic COVID-19, the assessee could neither present itself nor submit any details called for by the ld. CIT(E), which resulted in passing of the ex parte orders denying the registrations as sought for. A prayer was made by the ld. AR for granting another opportunity to the assessee to represent its case. No serious objection was taken by the ld. DR.

3.

In view of the aforenoted facts obtaining in the extant case and the prevailing circumstances, we are of the opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of the ld. CIT(E) with a direction to decide the matter afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

4.

In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 10th December, 2020.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 10th December, 2020 सतीश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2.

3. The CIT(E), Pune The CIT concerned 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “ए” / DR ‘A’, ITAT, Pune गाड� फाईल / Guard file 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 10-12-2020 Sr.PS 2. Draft placed before author 10-12-2020 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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