SOLAPUR CETP AKKALKOT ROAD MIDC ASSOCIATION,SOLAPUR vs. COMMISSIONER OF INCOME TAX (EXCEPTION), PUNE, PUNE

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ITA 461/PUN/2023Status: DisposedITAT Pune25 May 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(E) for a fresh adjudication. The CIT(E) was directed to consider the assessee's object clauses and activities and provide effective opportunities for hearing.

What were the facts?

The assessee, Solapur CETP Akkalkot Road MIDC Association, applied for registration under section 12A of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected the application without adequately considering the assessee's object clauses and activities.

What were the issues?

Whether the CIT(E) properly considered the assessee's objects and activities while rejecting the registration application. Whether the assessee was afforded adequate opportunities for hearing.

Which sections of the Income-tax Act were involved?

Section 12A,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B” : PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 16.05.2023Pronounced: 25.05.2023
3.

Learned CIT-DR could hardly dispute the clinching fact during the course of hearing that the CIT(E)’s impugned order nowhere deals with the assessee’s object clauses and activities alleged to have been carried-out as per its explanation during the lower proceedings. The fact also remains that the assessee had not placed all the relevant requirements in the impugned proceedings by placing on record the relevant evidence(s). Faced with this situation, we

3 ITA.No.461/PUN./2023 deem it appropriate to restore the assessee’s sole substantive grievance back to the CIT(E) for his afresh appropriate adjudication as per law preferably within three effective opportunities of hearing. Ordered accordingly.

4.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 25.05.2023.

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