LAXMAN PATWARDHAN CHARITABLE FOUNDATION,NASHIK 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 : These two appeals by the assessee are directed against the
separate orders dt. 29-09-2022 passed by the CIT (Exemption),
Pune, rejecting the approval u/s.80G(5) and the registration
u/s.12AA of the Income-tax Act, 1961 (hereinafter also called `the
Act’).
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.
2 ITA Nos.817 & 818/PUN/2023 Laxman Patwardhan Charitable Foundation
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.
3 ITA Nos.817 & 818/PUN/2023 Laxman Patwardhan Charitable Foundation
In the result, both the appeals are allowed for statistical
purposes.
Order pronounced in the Open Court on 21st September, 2023.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 21st September, 2023 सतीश आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. The Pr.CIT concerned 3. 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 20-09-2023 Sr.PS 2. Draft placed before author 20-09-2023 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. *
