LEO EDUCATION SOCIETY,BHIWANDI vs. CIT EXEMPTION PUNE, PUNE

At the time of hearing, Ld.AR submitted that there is a delay in filing the appeal before the Hon'ble Tribunal and the delay was not intentional and filed the affidavit of the assessee for condonation of delay. On consideration of the facts and information mentioned in the affidavit, there is a reasonable cause explained and the Ld. DR has no specific objections. Accordingly, the delay is condoned and the appeal is admitted.

The brief facts of the case are that, the assessee is registered Charitable Trust. The Assessee has applied for registration u/sec 12AB of the Act and was granted provisional registration in Form No. 10AC. Subsequently, as per the amended provisions, theassessee for the purpose of permanent registrationhas uploaded the application in Form No. 10AB on 23.09.2023and the office of the CIT (Exemp) has issued notice calling for the details and information and further the assessee was also issued show cause notice to submit the details of activities. Since there was no proper compliance by the assessee and the CIT(Exemp) observed that based on the information submitted, the genuineness of activities are not satisfactory. Accordingly, CIT (Exemp) has rejected the application vide order dated 13.03.2024. Aggrieved by the CIT (Exemp) order, the assessee has filed the appeal with Hon’ble Tribunal. 4. At the time of hearing, the Ld.AR submitted that the CIT(Exemp) has erred in rejecting the assessee’s application ignoring the submissions made along with application in Form.No.10AB and also additional submissions/ information filed in compliance to notice issued and they were not considered, The Ld.AR submitted that the assessee has a good case on merits and prayed for granting of registration u/sec 12AB of the Act. Per contra, the Ld.DR submitted that the assessee’s activities are not charitable in nature and the Ld.DR supported the order of the CIT(Exemp). 5. We heard the rival submissions and perused the material on record. The assessee has filed the application for the permanent registration u/s 12AB of the Act. Whereas the CIT(Exemp) in the course of hearing, has issued the e-notice and the assessee has filed the details, clarifications and additional information to substantiate the genuineness of the activities. The Ld.AR emphasized that the objects of the assesse are charitable in nature The Ld. AR submitted that an opportunity may be provided to substantiate that the activities conducted by the assessee are of charitable in nature. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to de-novo consider the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes