BHAGWAN BABA SHIKSHAN PRASARAK MANDAL,AHMEDNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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ITA 1165/PUN/2023Status: DisposedITAT Pune12 December 20234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT's order and restored the matter to the CIT's file. The CIT was directed to pass a fresh order after allowing the assessee a reasonable opportunity to present its case and adduce fresh evidence.

What were the facts?

The assessee applied for registration under Section 12A(1)(ac)(iii) of the Income-tax Act. The CIT(Exemption) rejected the application for failing to provide complete details of donations received, which were claimed to be for small amounts and lacked full donor information.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application solely based on incomplete donation details, and if the assessee should be granted another opportunity to furnish complete information.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

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

For Respondent: Shri Keyur Patel

आदेश / ORDER

PER R.S. SYAL, VP :

1.

This appeal by the assessee is directed against the order dated 13-09-2023 passed by the CIT(Exemption) rejecting the assessee’s application for registration in Form No10AB u/s.12A(1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

2.

Briefly stated, the facts of the case are that the assessee furnished the said application for registration. The ld. CIT(Exemption) required the assessee to furnish certain details for proving the genuineness of the activities, including details of donations received. The assessee furnished part information.

Based on that, the ld. CIT(Exemption) refused the registration.

Aggrieved thereby, the assessee has come up in appeal before the Tribunal.

3.

We have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee though written submissions have been filed. On the basis of written submissions, it has been claimed that the assessee could not furnish list of donations with complete names and address of the donors and such donations were also for small amounts. It has been submitted in the assessee’s letter that now it has obtained year-wise complete donation list with names and addresses of the donors. A request has been made for reconsidering the assessee’s application. The ld. DR objected to the grant of another opportunity to the assessee.

Considering the totality of the facts and circumstance of the case including the fact that the assessee has admitted to have obtained complete information in respect of the donations, we are of the considered opinion that it would be in the interest of justice if the impugned order is set aside and the matter is restored to the file of the ld. CIT(Exemption). We order accordingly and direct him to pass the order afresh as per law after allowing reasonable opportunity of hearing to the assessee.

Needless to say, the assessee will be at liberty to adduce any fresh evidence in support of its claim.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 12th December, 2023.

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