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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax (Exemption), Pune both dated 30.03.2023 rejecting assessee’s application under section 12AB of the Act and 80G of the Act. The Assessee in has raised the following grounds of appeal:
1. On the facts and in the prevailing circumstances of the case, the learned C1T (Exemption) - Pune erred in rejecting the application of the assesses for seeking approval under section 12A ITA No’s.448 & 449/PUN/2023 Sukhankarat Gram
1. in Samajik Shaikshanik and Vaidyakiy Prtisthan [A] without appreciating the submission made by the assessee along with the documentary proofs of ail the activities of the Trust. Hence, the approval under section 12A may please be granted.
2. On the facts and in the prevailing circumstances of the case, the learned CIT (Exemption) - Pune erred in rejecting the application of the assesses for seeking approval under section 12AA of the Act without cogent reasons. Hence, the approval under section 12A may please be granted.
3. On the facts and in the prevailing circumstances of the case, the learned CIT(Exemption) - Pune also erred in cancelling the provisional approval granted under section 12AB. Hence, the same may please be restored till the final approval.
4. The Appellate craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of the appeal, if deemed necessary at the time of hearing of the appeal.” : 2. It is observed that ld.CIT(E) has rejected assessee’s application on the ground that no credible evidence regarding activities carried out by assessee has been filed, therefore, ld.CIT(E) stated that he was unable to draw any satisfactory conclusion about genuineness of the activities. Hence, ld.CIT(E) rejected the assessee’s application. Thus, it is observed that ld.CIT(E) has not discussed regarding objects of the assessee at all. The ld.CIT(E) has stated that assessee had submitted its documents, however, ld.CIT(E) failed to analyse ITA No’s.448 & 449/PUN/2023 Sukhankarat Gramin Samajik Shaikshanik and Vaidyakiy Prtisthan [A] the documents filed by the assessee. The ld.CIT(E) has not even mentioned what was the exact date of Trust Deed.
In these facts and circumstances of the case, the order is set- aside to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of hearing to the assessee. Accordingly, grounds of appeal of the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. : 5. This is an appeal filed by the assessee against the order of ld.CIT(E) dated 30.03.2023 rejecting assessee’s application for registration under section 80G of the Act.
5.1 The ld.CIT(E) has rejected the application on the ground that assessee do not have registration under section 12AB of the Act. Since we have set-aside the ld.CIT(E)’s order rejecting the registration under section 12AB of the Act, in the interest of justice we set-aside the order rejecting assessee’s application for registration under section 80G to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide the opportunity to the assessee. Accordingly, grounds of appeal of the assessee are allowed for statistical purpose.
ITA No’s.448 & 449/PUN/2023 Sukhankarat Gramin Samajik Shaikshanik and Vaidyakiy Prtisthan [A]