SHRI MAHESH SHIKSHAN SANSTHA,LATUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “A” BENCH, PUNE BEFORE HON’BLE SHRI PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1085/PUN/2023 Shri Mahesh Shikshan Sanstha Main Road, Shirur Tajband, Shirur Tajband, Latur-413514 . . . . . . .अपीलाथी / Appellant PAN: AAPTS7086M

बनाम / V/s The Commissioner of Income Tax . . . . . . . प्रत्यथी / Respondent (Exemption), Pune द्वारा / Appearances Assessee by : Mr MK Kulkarni & Mrs JR Chandekar Revenue by : Mr Ramnath Murkunde सुनवाई की तारीख / Date of conclusive Hearing : 09/11/2023 घोषणा की तारीख / Date of Pronouncement : 09/11/2023 आदेश / ORDER PER G. D. PADMAHSHALI; This appeal of the assessee is directed against the order of rejection by Commissioner of Income Tax (Exemption), Pune [for short ‘CIT(E)’] passed u/s 12A(1)(ac)(vi) of the Income-tax Act, 1961 [for short ‘the Act’] vide DIN & order No. ITBA/EXM/F/EXM45/2023-24/1055450380(1) dt. 26/08/2023

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Shri Mahesh Shikshan Sanstha. ITA No.1085/PUN/2023 2. We have heard rival contention and perused the material placed on records and note that, the appellant vide Form No.10AB dt. 31/03/2023 made an application to the respondent under clause (iii) of section 12A(1)(ac) of the Act thereby seeking regular/final registration u/s 12AB of the Act. We note that, upon appellants failure to annexe required documents as contemplated u/r 17A(2) of IT- Rules, the Ld. CIT(E) by notice dt. 15/06/2023 accorded an opportunity to make good the deficiency in the application, when same remained futile. Following the principle of natural justice, a further notice dt. 24/07/2023 was also served on the appellant calling upon to comply with discrepancies, however this too remained unattended. This situation constrained the registering authority Ld. CIT(E) to reject the application for his failure to arrive at positive satisfaction about genuineness of activities of the assessee, which in our considered view proceedings were flawless.

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Shri Mahesh Shikshan Sanstha. ITA No.1085/PUN/2023 4. It has to be appreciated that the purpose of the provisions for registration of trust u/s 12A/12AB and granting of recognition u/s 80G of the Act, derives their spirit from Directive Principles of State Policy enshrined in the Constitution of India. The Govt. of India makes every endeavour to provide welfare to one and all in the society at large, and in view thereof the registration for public charitable trusts are given in order to ensure that through these charitable trusts benefits flows to entire society, thus the Directive Principles of State Policy are achieved. These provisions of registration u/s 12A/12AB and granting of recognition u/s 80G of the Act enhance socio economic welfare of the society. Furthermore, Income Tax laws are welfare legislations and not penal in nature, therefore, in larger interest of justice with forgoing observations, we are of the considered view that, the appellant deserves one more opportunity to make good the defects/shortcomings. In view thereof, without offering our comment on merits of the case, we set aside the impugned order and remit the matter back to the Ld. CIT(E) for de-nova consideration, preferably in three effective hearings to the appellant assessee.

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Shri Mahesh Shikshan Sanstha. ITA No.1085/PUN/2023 5. Needless to say that, the appellant assessee shall ensure necessary compliance in accordance with law and shall adhere to timeless strictly without seeking any unreasoned adjournment.

-S/d- -S/d- PARTHA SARATHI CHAUDHURY G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ PUNE ; दिन ांक / Dated : 09th day of November, 2023. आदेशकीप्रधिधलधपअग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr.CIT(Exemption),Pune 6.ग र्डफ़ इल / Guard File. 4. The CIT-Concerned (MH-India) 5. DR, ITAT, Pune Bench ‘A’, Pune आिेश नुस र / By Order Ashwini वररष्ठदनजीसदिव / Sr. Private Secretary आयकरअपीलीयन्य य दिकरण, पुणे / ITAT, Pune.

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