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

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 :

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’).

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

2 ITA No.1165/PUN/2023 Bhagwan Baba Shikshan Prasarak Mandal

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.

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

3 ITA No.1165/PUN/2023 Bhagwan Baba Shikshan Prasarak Mandal

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.

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

2023.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 12th December, 2023 सतीश

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. 3. The CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 5.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

4 ITA No.1165/PUN/2023 Bhagwan Baba Shikshan Prasarak Mandal

Date 1. Draft dictated on 12-12-2023 Sr.PS 2. Draft placed before author 12-12-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS 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. *

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