SHRI SHETKARI KUNBI SAMAJ,BULDHANA vs. CIT EXEMPTION, PUNE

ITA 596/NAG/2025Status: DisposedITAT Nagpur10 August 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not granted sufficient opportunity to furnish the required details. Therefore, the case was remitted back to the CIT(E) for fresh adjudication, with a direction to provide a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee, a charitable organization, applied for regular registration under Section 12A(1)(ac)(vi) after provisional registration. The CIT(E) rejected the application due to the assessee's failure to furnish complete details and respond to discrepancies.

What were the issues?

Whether the CIT(E) erred in rejecting the application for regular registration without affording adequate opportunity to the assessee to furnish necessary documents and details.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Naresh Jakhotia, CA
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 15.06.2026Pronounced: 10.08.2026

PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Exemption), Pune, (for short, “CIT(E)”), dated 01/08/2025; whereby application u/s. 12A(1)(ac)(vi) has been rejected.

2.

One of the grounds raised by the assessee in the present appeal is that Ld. CIT(E) erred in not affording the assessee adequate and sufficient opportunity to furnish the further documents and details called for during the course of the proceedings.

3.

Perusal of the record indicates that assessee failed to furnish the complete details and also not properly responded to the discrepancies communicated by the Ld.CIT(E). It is observed from the grounds of appeal that the only prayer is to provide one more o

The order continues below.

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