SHRI CHAITANYA KANIFNATH MAHARAJ TRUST ,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 29-08-2023 passed by the ld. CIT(Exemption), Pune
denying the benefit of registration u/s.12A(1)(ac)(vi) 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, the written submissions have
2 ITA No.1125/PUN/2023
been filed on behalf of the assessee. 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 ex parte for want of assessee’s
participation. The assessee, vide his Ground of appeal, has also
assailed that sufficient opportunity was not given to submit the
reply. 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
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.1125/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. *
