EDUCATE TO ELEVATE TRUST,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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ITA 295/PUN/2023Status: HeardITAT Pune03 May 20234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(Exemption) and remitted the matter back for fresh adjudication. The assessee was granted an opportunity to present its case and lead fresh evidence.

What were the facts?

The assessee trust applied for registration under section 12AA and approval under section 80G of the Income-tax Act. Notices were issued to the assessee for verification, but no response was received. Consequently, the CIT(Exemption) rejected the applications.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the applications without providing adequate opportunity to the assessee, and whether the assessee should be granted a fresh opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Mahavir Jain
For Respondent: Shri Mallikarjun Utture

आदेश / ORDER

PER R.S. SYAL, VP :

1.

These two appeals by the assessee are directed against the ex parte orders dated 17-01-2023 passed by the CIT(Exemption) denying the benefit of registration u/s.12AA and approval u/s.80G of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

2.

It is seen that the assessee filed Form No.10B for granting registration u/s.12AA and approval u/s.80G respectively. In order to verify the genuineness of the activities carried out by the assessee, some notices were issued to the assessee through the ITBA Portal on 26-11-2022 and 27-11-2022 calling for uploading of certain documents. The assessee did not respond to the said notices. In the absence of any compliance from the side of the assessee, the ld. CIT(Exemption) chose to reject the applications of the assessee for grant of registration u/s.12AA and approval u/s.80G. Against the said rejection, the assessee has approached the Tribunal.

3.

The ld. AR submitted that the assessee’s case could not be presented before the ld. CIT(E) properly due to reasons beyond the control of the assessee. He, therefore, prayed for giving another opportunity to represent the case. Considering the entirety of facts and circumstances, we are of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matter is remitted to the file of the ld. CIT(E) with a direction to decide the issues afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh proceedings.

4.

In the result, the appeals are allowed for statistical purposes.

Order pronounced in the Open Court on 03rd May, 2023.

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