LAXMAN PATWARDHAN CHARITABLE FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

Both the appeals are time barred by 229 days. The assessee has filed affidavit in support of the delay. We are convinced with the same. The delay is condoned and the appeals are admitted for disposal on merits.

The assessee claims to be engaged in Charitable activities. It filed requisite forms for granting registration u/s.12AA and approval u/s.80G respectively. In order to verify the genuineness of the activities carried out by the assessee, some notices were issued to the assessee through the ITBA Portal on 26-07-2022, 03-08-2022 and 17-09-2022 requiring the uploading of certain documents. In the absence of any compliance, the ld. CIT(Exemption) chose to reject the applications. Against the said rejection, the assessee has approached the Tribunal.

The ld. AR submitted that the assessee had submitted its response to the ld. CIT(E), whose copy has also been placed on record. However, the ld. CIT(E) chose to reject the applications filed by the assessee, without examining such reply. In the given circumstances and considering the prayer of the assessee, we are of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matter is remitted to the file of the ld. CIT(E) with a direction to decide the issues afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh proceedings.

In the result, both the appeals are allowed for statistical purposes.