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Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE
Before: HON’BLE HRI S. S. GODARA & SHRI G. D. PADMAHSHALI
॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “A” BENCH, PUNE BEFORE HON’BLE HRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.887/PUN/2023 Shree Jain Vidya Prasarak Mandal, Sr.No.5 Fattechand Marg, Chinchwad – 411 033. . . . . . . .अपीलाथी / Appellant PAN: AACTS6308M बनाम / V/s The Commissioner of Income Tax . . . . . . . प्रत्यथी / Respondent (Exemption), Pune द्वारा / Appearances Assessee by : None Revenue by : Shri Keyur Patel सुनवाई की तारीख / Date of conclusive Hearing : 25/08/2023 घोषणा की तारीख / Date of Pronouncement : 01/09/2023 आदेश / ORDER PER G. D. PADMAHSHALI; This appeal is directed against the order of Commissioner of Income Tax (Exemption), Pune [for short ‘CIT(E)’] passed u/s 12AB of the Income-tax Act, 1961 [for short ‘the Act’] vide DIN & order No. ITBA/EXM/F/EXM45/2023- 24/1053355732(1) dt. 31/05/2023.
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Shree Jain Vidya Prasarak Mandal ITA No.887/PUN/2023 2. Despite service of notice none appeared on behalf of assessee nor there placed any application for adjournment; therefore in the larger interest of justice we proceeded to adjudicate the issue u/r 24 of ITAT Rules, 1963 ex-parte with the able assistance of Ld. DR.
We note that, the appellant vide Form No.10AB dt. 28/09/2022 made an application to the respondent under clause (iii) of section 12(1)(ac) of the Act thereby seeking regular/final registration u/s 12AB of the Act. The aforestated application by the impugned order is rejected by the registering authority Ld. CIT(E) for his failure to arrive at positive satisfaction about genuineness of activities of the assessee in the absence of evidences.
We also 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. 03/03/2023 accorded an opportunity to make good the deficiency in the application, when same remained futile, further notice dt. 28/05/2023 was served calling upon to comply with discrepancies, however this too remained unattended.
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Shree Jain Vidya Prasarak Mandal ITA No.887/PUN/2023 5. It has to be appreciated that the purpose of the provisions for registration of trust u/s 12AB and granting of recognition u/s 80G of the Act, derives their spirit from the 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 for the trust registration u/s 12AB and granting of recognition u/s 80G of the Act enhance the socio economic welfare in the society. Furthermore, the Income Tax laws are welfare legislations and not penal in nature. Therefore, in the interest of justice and considering all the afore-stated 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 file of Ld. CIT(E) for de-nova
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Shree Jain Vidya Prasarak Mandal ITA No.887/PUN/2023 consideration, preferably in two effective hearings to the appellant assessee.
Needless to say that, the appellant shall ensure necessary compliance in accordance with law and shall adhere to timeless strictly without seeking any unreasoned adjournment.
In result, the appeal is ALLOWED FOR STATISTCIAL PURPOSES. U/r 34 of ITAT Rules, order pronounced in open court on this Friday 01st day of September, 2023.
-S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ PUNE ; दिन ांक / Dated : 01st day of September, 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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