SHRIMANT DAGDUSHETH HALWAI SARVAJANIK GANPATI TRUST,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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ITA 493/PUN/2023Status: DisposedITAT Pune20 July 20233 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemption) and restored the matter back to the CIT(Exemption) for passing a fresh order. The CIT(Exemption) was directed to consider the assessee's submissions and grant a further opportunity of hearing.

What were the facts?

The assessee trust applied for approval under Section 10(23C)(iii) of the Income-tax Act. The CIT(Exemption) rejected the application without considering the detailed submissions provided by the assessee.

What were the issues?

Whether the CIT(Exemption) rightly rejected the application for approval without considering the assessee's detailed submissions and providing a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 10(23C)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri V.L. jain
For Respondent: Shri Ajay Kumar Kesari

आदेश / ORDER

PER R.S. SYAL, VP :

1.

This appeal by the assessee is directed against the order dt. 31-03-2023 passed by the ld.CIT(Exemption), Pune in not granting approval u/s.10(23C)(iii) of the Income-tax Act, 1961 (hereinafter also referred as ‘The Act’).

2.

We have heard both the sides and gone through the relevant material on record. The assessee filed application in the requisite form for claiming exemption u/s.10(23C)(iii) of the Act, which came to be rejected. The ld. AR, at the very outset, submitted that the ld. CIT(E) required the assessee to furnish certain details and explanations for which the matter was adjourned for 30-03-2023.

The assessee furnished such submissions on 30-03-2023, but the ld. CIT(E) disapproved the assessee’s claim of registration without taking into account such detailed submissions. A copy of such submissions has been placed at pages 53 to 57 of the paper book.

Without going into the merits, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of ld.CIT(E). We order accordingly and direct him to pass a fresh order after taking into account the assessee’s written submissions and allowing further opportunity of hearing. Needless to say, the assessee will be at liberty to file any further material/evidence in support of its contention.

3.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 20th July, 2023.

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