NALINI CHITRE MAHILA VIDYA PRASARAK TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

This appeal by the assessee against the order dated 01-08-2023 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT(Exemption)’].

The ld. AR submits that the assessee is not interested to prosecute ground No. 4 and accordingly, ground No. 4 is dismissed as not pressed. \

Ground No. 1 raised by the assessee challenging the action of CIT(Exemption) in rejecting the application seeking registration u/s. 12AA of the Act in violation of principles of natural justice.

At the outset, we note that the assessee filed an application seeking registration u/s. 12AA of the Act on 28-02-2023. The CIT(Exemption) issued notice on ITBA portal to verify the genuineness of the activities of the assessee and sought information/clarification which is evident from page 3 of the impugned order. Admittedly, there was no compliance by the assessee. In the absence of which the CIT(Exemption) proceeded to reject the application seeking registration u/s. 12AA of the Act vide para 2.2 of the impugned order. The ld. AR submits that the assessee is ready to furnish all the required evidences in support of its claim if this Tribunal gives an opportunity to the assessee to prosecute its case before the CIT(Exemption). The ld. DR reported no objection in remanding the matter to the file of CIT(Exemption) for its fresh consideration. Therefore, taking into consideration the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed for statistical purpose.

In view of our decision in ground No. 1, no adjudication is required for ground Nos. 2 and 3.

In the result, the appeal of assessee is allowed for statistical purpose.