UDAY EDUCATION SOCIETY,PUNE vs. CIT (EXEMPTION), KOLHAPUR

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ITA 961/PUN/2025Status: DisposedITAT Pune29 July 2025AY 2025-26Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the CIT's order and remanded the matter back. The assessee was directed to furnish all required documents and information without any adjournment.

What were the facts?

The assessee applied for registration under section 12AB of the IT Act. The CIT rejected the application after the assessee failed to provide certain information despite multiple notices.

What were the issues?

Whether the CIT was justified in rejecting the registration application without providing sufficient opportunity for compliance. Whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Amit Bobde
Hearing: 29.07.2025Pronounced: 29.07.2025

Uday Education Society, Vs. CIT, Exemption, Pune. Survey No.1001, Gandhinagar- 416119. PAN : AAATU3921A Appellant Respondent Assessee by : None Revenue by : Shri Amit Bobde Date of hearing : 29.07.2025 Date of pronouncement : 29.07.2025 आदेश / ORDER

PER VINAY BHAMORE, JM:

1.

This appeal filed by the assessee is directed against the order dated 12.02.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act.

2.

Facts of the case, in brief, are, that the assessee has applied for registration in Form 10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 30.09.2024. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are 07.11.2024 through ITBA portal requesting the assessee to upload various information detailed in notice. In compliance to the above notice, the desired information was furnished by the assessee. On verification of said information, Ld. CIT, Exemption, Pune found certain discrepancies and issued another notice on 28.01.2025 requesting the assessee to furnish further details/information in this regard on or before 04.02.2025. Since the assessee has not complied with the notice dated 28.01.2025, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted on 27.05.2021 u/s 12AB read with section 12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal.

3.

When the case was called for hearing, none appeared on behalf of the assessee despite due service of notice of hearing, therefore, we proceed to adjudicate the appeal on the basis of material available on record as well as after hearing Ld. DR.

4.

Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same.

5. We have heard Ld. DR and perused the material available on record. We find that admittedly the assessee made compliance to the initial notices issued by the Ld. CIT, Exemption, Pune. As per the appeal memo, it is the sole grievance of the assessee trust that one more opportunity may kindly be provided to furnish reply before Ld. CIT, Exemption, Pune. In this regard, it was stated that Ld. CIT, Exemption, Pune ought to have provided at-least one more opportunity to the assessee to substantiate his case. Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information/ submissions in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes.

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