KUNASHNI FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals are filed by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune both dated 31.03.2023 under section 80G and 12A respectively. The assessee in has raised following grounds of appeal :

2. On the facts and circumstances prevailing in the case and as per the provisions of the law, it be held that the order of the Hon’ble Commissioner of Income Tax Exemptions in rejecting the application filed by the Appellant in Form 10AB u/s 12A(l)(ac)(iii) of the Income tax act, 1961 and cancellation of the registration granted u/s 12AB r.w.s 12A(l)(ac)(vi) is improper, unwarranted, unjustified and contrary to the provision of the Act and facts prevailing in the case. It be held that on facts and circumstances prevailing in the case, registration should have been granted. Just and proper relief be granted to the Appellant in this respect.

3. On the facts and circumstances prevailing in the case and as per the provisions of the law, it be held that the Hon’ble Commissioner of Income Tax Exemptions cancelled the registration granted on 31/08/2021 u/s 12AB r.w.s 12A(l)(ac)(vi) is improper, unwarranted, unjustified and contrary to the provision of the Act and facts prevailing in the case. It be held that on facts and circumstances prevailing in the case, registration should be restored. Just and proper relief be granted to the Appellant in this respect.

4. The Appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal

at the time of hearing.” – 12A : Submission of ld.Authorised Representative (Ld.AR) :

2. The ld.AR of the Assessee submitted that Kunashini ITA No’s.481 & 482/PUN/2023 Kunashni Foundation [A] Foundation is Section 8 Company, formed in 2021. During the proceedings, assessee has submitted all the details as called for to the ld.CIT(E). The ld.CIT(E) has rejected the application without considering the details. The ld.AR read out the note on activity, which is at page no.85 of the paper book. Submission of ld.DR :

3. The ld.DR relied on the orders of the ld.CIT(E).

Findings & Analysis : 4. We have heard both the parties and perused the records. On perusal of the order passed by the ld.CIT(E) under section 12A, it is observed that the ld.CIT(E) has rejected assessee’s application only on one ground that credible evidence regarding activities was not filed. In para 2.3 of the said order is reproduced as under : “2.3 On verification of the details submitted by the assessee in response to the said notice and the documents submitted along with the application, it is seen that no credible evidence is submitted to establish the genuineness of activities. Only 3-4 bills of small amount are furnished. No evidences in the form of cogent evidences such as photographs, videos, links, media reports for undertaking the activities etc. are furnished.”

ITA No’s.481 & 482/PUN/2023 Kunashni Foundation [A] 5.1 It is observed that as per note on activity, assessee is providing medical facilities to street animals. It is claimed that assessee also organises food for these street animals. Assessee has filed copy of a receipt issued by TULPULE’S PET CARE CLINIC, Address: Clover Heights, Shop Nos.6 & 7, Salunke Vihar Road, Opp. Salunke Vihar Road, Wanworie, Pune – 411040. Assessee has also filed copies of some more bills & explained that Assessee had carried out charitable activities.

1. On facts and circumstances prevailing in the case and as per the provisions of the law, it be held that the Hon’ble Commissioner of Income Tax Exemptions has cancelled the registration granted under clause (iv) of first proviso to subsection (5) of section 80G without granting proper opportunity of being heard. The Appellant be granted just and proper relief in this respect.

2. On the facts and circumstances prevailing in the case and as per the provisions of the law, it be held that order of the Hon’ble Commissioner of Income Tax Exemptions rejecting the application filed by the Appellant in Form 10AB under clause (iii) of first proviso to section 80G(5) of the Income tax at, 1961 and cancelled the provisional approval u/s under clause (iv) of first proviso to sub-section (5) of section 80G is improper, unwarranted, unjustified and contrary to the provision of the Act and facts prevailing in the case. It be held that on facts and circumstances prevailing in the case, registration should have been granted. Just and proper relief be granted to the Appellant in this respect.

3. On the facts and circumstances prevailing in the case and as per the provisions of the law, it be held that the Hon’ble ITA No’s.481 & 482/PUN/2023 Kunashni Foundation [A] Commissioner of Income Tax Exemptions cancellation of the provisional approval under clause (iv) of first proviso to sub- section (5) of section 80G is improper, unwarranted, unjustified and contrary to the provision of the Act and facts prevailing in the case. It be held that on facts and circumstances prevailing in the case, approval should be restored. Just and proper relief be granted to the Appellant in this respect.