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Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE
Before: HON’BLE HRI S. S. GODARA & SHRI G. D. PADMAHSHALI
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/EXM45/2022- 23/105152969(1) dt. 28/03/2023.
Parties heard and case records perused.
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Nutan Shikshan Prasarak Mandal Ghodgaon
We note that, the assessee 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 the genuineness of activities of the appellant in the absence of evidences.
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 ITAT-Pune Page 2 of 3
Nutan Shikshan Prasarak Mandal Ghodgaon 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 consideration, preferably in two effective hearings to the appellant assessee.
In result, the appeal is ALLOWED FOR STATISTCIAL PURPOSES. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Monday 10th day of July, 2023.
-S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ PUNE ; दिन ांक / Dated : 10th day of July, 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(A)-10 (MH-India) 5. DR, ITAT, Pune Bench ‘A’, Pune आिेश नुस र / By Order *SGR वररष्ठदनजीसदिव / Sr. Private Secretary आयकरअपीलीयन्य य दिकरण, पुणे / ITAT, Pune.
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