AKANSHA SOCIAL WELFARE AND HUMAN RESOURCE DEVELOPMENT (TRUST),AKOLA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE
No AI summary yet for this case.
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 :
These two appeals by the assessee arise out of the separate
orders dated 31-03-2023 passed by the CIT(A) in National
Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act,
1961 (hereinafter also called ‘the Act’) denying registration
u/s.12AB and also approval u/s.80G(5) of the Income Tax Act,
1961.
At the outset, the ld. AR submitted that the assessee was
granted provisional registration on 07-04-2022. Thereafter, the
2 ITA Nos.656 & 657/PUN/2023
assessee had applied for final registration in Form No.10AB. The
ld.CIT(E) issued the show cause notice dated 06-03-2023 calling
for certain details. The assessee gave the reply furnishing all the
relevant details. The assessee also submitted written submissions
through e-mail along with some annexures attached. However,
the order was passed rejecting the application for registration
without considering or even making a mention of the same in the
impugned order.
After hearing both the sides and perusing the relevant
material on record, it is seen that the ld.CIT(E), in para No.2.3 has
noted that “The notice was duly served on the assessee through e-
portal and email. However, the assessee neither submitted
explanation to the show cause notice till date nor availed the
opportunity of being heard”. He, therefore, presumed that the
assessee had nothing to say and eventually rejected the
registration u/s.12AB of the Act. There is no mention whatsoever
in the impugned order of the reply and the details furnished by the
assessee in support of its claim. Considering the entirety of facts
and circumstances of the case, 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
3 ITA Nos.656 & 657/PUN/2023
appeal afresh after allowing a reasonable opportunity of hearing
to the assessee. We order accordingly.
Admittedly, the facts and circumstances of the other appeal,
against the grant of approval u/s 80G, are mutatis mutandis
similar to those of the first appeal. Following the view taken
hereinabove, we set aside the impugned order and remit the same
to the ld. CIT(E) for deciding the appeal afresh after allowing a
reasonable opportunity of hearing to the assessee.
In the result, both the appeals are 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 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
ITA Nos.656 & 657/PUN/2023
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.
*
