SHREE KOTESHWARDEO VISHWASTH,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.486/PUN/2023 िनधा�रण वष� / Assessment Year : 2023-24 Shree Koteshwardeo Vs. CIT (Exemption), Pune. Vishwasth, C/o. T.K. Apte, 967, Opp. Brahman Mangal Karyalaya, Sadashiv Peth, Pune- 411030. PAN : AAGTS8693D Appellant Respondent Assessee by : Shri Abhay A. Avchat Revenue by : Shri Keyur Patel Date of hearing : 18.05.2023 Date of pronouncement : 19.05.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax, Exemption, Pune (‘the CIT, Exemption’) dated 31.03.2023 passed u/s 12AA of the Income Tax Act, 1961 (‘the Act’). 2. Briefly, the facts of the case are that the appellant trust had filed an application in Form No.10AB under clause (iii) of section

2 ITA No.486/PUN/2023 12A(1)(ac) of the Act on 30.09.2022. On receipt of the said application, the ld. CIT, Exemption in order to satisfy himself as to the genuineness of the activities of the appellant trust and compliance with regard to the other conditions prescribed for grant of registration under the provisions of the Act, had called upon the appellant trust to file certain information/clarification and issued notices through ITBA portal on 05.12.2022. According to the ld. CIT, Exemption, the appellant trust had not complied with the said notices despite several opportunities given. Therefore, ld. CIT, Exemption concluded that he could not draw any satisfactory conclusion about the genuineness of activities of the appellant trust and, accordingly, rejected the application for grant of registration as well as the provisional registration granted on 27.05.2021. 3. Being aggrieved, the appellant trust is in appeal before us in the present appeal. 4. Before us, it is submitted that the appellant trust had filed the requisite information as called for by the ld. CIT, Exemption vide Acknowledgement No.851867581191222 which is placed at page no.61 of the Paper Book and Acknowledgement No.986250831200323 which is placed at page no.68 of the Paper Book. However, ld. CIT, Exemption without considering the

3 ITA No.486/PUN/2023 information drew adverse inference and proceeded with rejection of the registration. Therefore, the ld. AR submits that the order of the ld. CIT, Exemption be set-aside with a direction for de novo consideration of application for grant of registration. On the other hand, ld. CIT-DR has no serious objection for remanding the matter to the file of the ld. CIT, Exemption. We order accordingly. 5. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced on this 19th day of May, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 19th May, 2023. Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT, Exemption, Pune. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “A” ब�च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.