MANMAD EDUCATION SOCIETY,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

These two appeals by the assessee against the separate order dated 03-03-2023 and 04-03-2023 passed by the Commissioner of Income Tax (Exemption), Pune [“CIT(E)”].

We find that both the appeals were filed with a delay of 01 day. Upon hearing both the parties, we find that the reasons explained by the ld. AR are bonafide which really prevented the assessee to file both the appeals in time. Therefore, the delay of 01 day is condoned.

Since, the issues raised in both the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear both the appeals together and to pass a consolidated order for the sake of convenience.

First, we shall take up appeal of assessee in ITA No. 538/PUN/2023.

We note that, vide ground No. 2, the ld. AR submits that the assessee was not aware about the receipt of notices issued by the CIT(Exemption) during the registration proceedings. He submits that the assessee is now ready to comply with the said notices if this Tribunal affords an opportunity to the assessee to prosecute its case before the CIT(Exemption) seeking registration u/s. 12AA of the Act. On perusal of the impugned order, we note that the CIT(Exemption) issued notices, however, no response/reply filed by the assessee which is evident from para Nos. 2, 2.1, 3, 3.1, 3.2 and 3.3 of the impugned order. The ld. DR did not dispute the same. In view of the same, without going into the merits, in the interest of justice taking into consideration the facts and circumstances of the case and submissions of ld. AR and ld. DR, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh consideration. The assessee is liberty to file evidence, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.

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

We find that the facts in except the assessee seeking registration u/s. 80G(5) of the Act. Since, the facts in ITA No. 539/PUN/2023 are similar to ITA No. 538/PUN/2023, the findings given by us while deciding the appeal of assessee in ITA No. 538/PUN/2023 would mutatis mutandis apply to ITA No. 539/PUN/2023, as well. Accordingly, the appeal of assessee is allowed for statistical purpose.

In the result, both the appeals of assessee are allowed for statistical purpose.