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Facts
The assessee, a newly developed NGO working in tribal areas, filed applications for registration under sections 12A and 80G(5) of the Income Tax Act. The CIT(Exemption) rejected these applications. The assessee argued that due to connectivity issues in the backward area, they could not file timely replies to the notices issued by the CIT.
Held
The Tribunal noted that the CIT(Exemption) rejected the applications solely because the assessee could not file the requested documents. Setting aside the CIT's order, the Tribunal granted the assessee another opportunity to submit the required documents and directed the CIT to re-adjudicate the matter.
Key Issues
Whether the CIT(Exemption) was justified in rejecting the registration applications without granting adequate opportunity, especially considering the assessee's operational challenges in a remote area.
Sections Cited
12A, 80G(5), 12AB
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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE
आदेशक��ितिलिपअ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. िवभागीय�ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, पुणे / DR, 5. ITAT, “B” Bench, Pune. गाड�फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.
ITA No.1325 & 1326/PUN/2025 [A]
S. Details Date Initi Designati No als on 1 Draft dictated on 09.07.2025 Sr. PS/PS .07.2025 2 Final Draft placed before author Sr. PS/PS .07.2025 3 JM/AM Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order