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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI G.D. PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.652 & 651/PUN./2023 [U/sec.12AB & 80G of I.T. Act, 1961] Arvind Jain Foundation, The CIT (Exemption), 5th Floor, Pride House, Room No.322, 3rd Floor, Ganesh Khind Road, Pune City, Govt. Polytechnic S.O. Income Tax Office, PMT vs., Pune – 411 016. Bldg., Shankar Seth Road, Maharashtra. PAN AAVCA6517G Pune – 411 037. (Appellant) (Respondent) For Assessee : Shri Rajiv Thakkar For Revenue : Shri Keyur Patel, CIT-DR Date of Hearing : 12.07.2023 Date of Pronouncement : 17.07.2023 ORDER PER SATBEER SINGH GODARA, J.M. These assessee’s twin appeals arise against the CIT (Exemptions), Pune’s separate DIN & Order nos.ITBA/EXM/F/ EXM45/2022-23/1051825392(1) and 1051825488(1), both dated 31.03.2023, in proceedings u/secs.12AB and 80G of the Income Tax Act, 1961 (in short "the Act"); respectively.
Heard both the parties. Case files perused.
2 ITA.Nos.652 & 651/PUN./2023 Arvind Jain Foundation, Pune. 2. It emerges at the outset that there is hardly any need for us to delve deeper in the relevant factual matrix so far as assessee’s instant twin appeals seeking sec.12AB and 80G registrations, as the case may be, are concerned. This is for the precise reason that the learned CIT(E) has held in his former sec.12AB order that it had neither filed the relevant evidence nor proved the genuineness of it’s charitable activities regarding sec.12AB registration application. His latter order denying sec.80G relief holds that the same could not be granted in absence of sec.12AB registration.
Learned counsel representing the assessee has filed before us it’s paper book running into 123 pages comprising of memorandum and articles of association, copy of note on activities as well as various show cause notices and submissions in sec.12AB registration proceedings. No rebuttal thereof has come from the Revenue’s side disputing certification thereof that all this form part of the records before the CIT(E). Faced with the situation, we are of the view that larger interest of justice would be met in case the learned CIT(E) re-adjudicate both these issues afresh, as per law preferably within three effective opportunities of hearing. Ordered accordingly.
All other pleadings on merits stands render infructuous at this stage.
3 ITA.Nos.652 & 651/PUN./2023 Arvind Jain Foundation, Pune. 5. These assessee’s twin appeals ITA.Nos.652 & 651/ PUN./ 2023 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open Court on 17.07.2023.
Sd/- Sd/- [G.D. PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 17th July, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Addl./Joint CIT, Exemption Range, Pune 4. The Assessing Officer, Exemption Circle, Pune 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order//
Assistant Registrar, ITAT, Pune Benches, Pune.