JANJAGRUTI YUYA GRAM VIKAS PRATISHTHAN ,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER R.S. SYAL, VP :
This appeal by the assessee is directed against the order
dated 26-08-2023 passed by the ld. CIT(Exemption), Pune
denying the benefit of registration u/s.12A(1)(ac)(iii) of the
Income-tax Act, 1961 (hereinafter also called ‘The Act’) by
means of an ex parte order.
We have heard the ld. DR and gone through the relevant
material on record. There is no appearance form the side of
assessee despite notice. However, written submissions have been
2 ITA No.1124/PUN/2023
filed. We are, therefore, proceeding to dispose off the appeal on
merits ex parte qua the assessee. 3. It is an undisputed position that the ld. CIT(Exemption)
dismissed the assessee’s appeal for want of assessee’s
participation. Written submissions have been placed on record on
behalf of the assessee urging restoration of the matter to the ld.
CIT(Exemption) for a fresh decision because the assessee was
incapacitated to participate in the proceedings before the learned
authority for the reasons beyond its control. In view of these
peculiar facts and circumstances, we are satisfied that the ends of
justice would meet adequately 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 decide the issue afresh as
per law after allowing reasonable opportunity of hearing to the
assessee.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd December,
2023.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22nd December, 2023 सतीश
ITA No.1124/PUN/2023
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The Pr.CIT concerned, Pune 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
Date 1. Draft dictated on 22-12-2023 Sr.PS 2. Draft placed before author 22-12-2023 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. *
