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Income Tax Appellate Tribunal, PUNE BENCH “A” : PUNE
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal arise against the Commissioner of Income Tax (Exemptions) [in short the “CIT(E)’s”] DIN & Order No.ITBA/EXM/F/EXM45/2022- 23/1050421025(1), dated 05.03.2023, involving proceedings u/sec. 12AA of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. Case file indicates that the assessee has sought for adjournment of the instant appeal hearing to some other date. We however see that the learned CIT(E) has rejected it’s
2 I.T.A.No.438/PUN./2023 application seeking sec.12AB registration for technical reason of non-compliance than on merits as under :
3 I.T.A.No.438/PUN./2023
Learned CIT-DR could hardly dispute that the CIT(E)’s impugned findings extracted in the preceding paragraph has not even considered the assessee’s objects as to under which limb they fall as prescribed in the relevant statutory provision i.e., sec.2(15) of the Act. Faced with the situation, we deem it appropriate to dispose of the instant appeal today itself with directions to the learned CIT(E) for his
4 I.T.A.No.438/PUN./2023 afresh adjudication on the instant issue as per law preferably within three effective opportunities of hearing. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 27.06.2023.