JAIN OSWAL YUVAK SANGH,AHMEDNAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIION), PUNE
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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER PER R.S.SYAL, VP :
This appeal by the assessee arises out of the ex parte order
passed by the CIT(Exemption), Pune on 30-03-2023 denying
rejecting the approval u/s.80G(5) of the Income Tax Act, 1961.
It is seen that the assessee filed application form No.10AB
for granting approval u/s.80G(5) of the Act. The ld.CIT(E), in
para No.2.3 has noted that “The notice was duly served on the
assessee through e-portal and was sent on the primary email ID
as per latest return filed. However, the assessee neither
submitted explanation to the show cause notice till date nor
availed the opportunity of being heard”. He, therefore, presumed
2 ITA No.447/PUN/2023 Jain Oswal Yuvak Sangh
that the assessee had nothing to say and eventually refused to
grant the approval u/s.80G(5) of the Act. Aggrieved thereby, the
assesee is in appeal before the Tribunal.
After hearing both the sides and considering the entirety of
facts and circumstances of the case, it is seen that the impugned
order has been passed ex parte. The ld. AR submitted that
inadequate opportunity of hearing was granted by the ld. CIT(E).
Considering the entirety of facts and circumstances under
consideration, we are of the opinion that it would be just and fair
if the impugned order is set-aside and the matter is remitted to the
file of the ld. CIT(E) with a direction to decide the issue afresh as
per law after allowing a reasonable opportunity of hearing to the
assessee. We order accordingly. The ld. AR has undertaken that
the assessee will render full assistance to the ld. CIT(E) in such
fresh proceedings.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd June, 2023.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22nd June, 2023 सतीश
ITA No.447/PUN/2023 Jain Oswal Yuvak Sangh
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 21-06-2023 Sr.PS 2. Draft placed before author 21-06-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.
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