SHRI DUTT FOUNDATION,SATARA vs. CIT(EXEMPTION), PUNE, PUNE

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ITA 426/PUN/2025Status: DisposedITAT Pune17 June 2025Bench: DR.MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.426/PUN/2025 Vs. Shri Dutt Foundation, C/o. Shri Dutta India Private Limited, At Sakharwadi, Taluka Phaltan, Satara, Satara 415522 Maharashtra PaN: ABFCS7950J Appellant CIT (Exemption), Pune Respondent Appellant by Shri Pramod Shingte Respondent by Shri Vishwas S. Mundhe Date of hearing 09.06.2025 Date of pronouncement : 17.06.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The caption1 pages

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Facts

The assessee, Shri Dutt Foundation, filed an application for regular registration under Section 12A(1)(ac) of the Income Tax Act. The CIT(Exemptions) rejected the application, stating that the assessee failed to provide explanations or details in response to communicated discrepancies.

Held

The Tribunal held that while the assessee was given opportunities, considering the transition to electronic notices via the ITBA portal, the assessee deserves another chance to present its case. The matter was remanded to the CIT(E) for fresh adjudication on merits.

Key Issues

Whether the rejection of application for regular registration under Section 12A(1)(ac) was justified without providing sufficient opportunity to the assessee in light of procedural changes.

Sections Cited

12A(1)(ac)

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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: DR.MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Pramod Shingte

For Respondent: Shri Vishwas S. Mundhe

Hearing: 09.06.2025Pronounced: 17.06.2025

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee is directed against the order dated 14.01.2025 framed by ld.CIT (Exemption), Pune denying grant of regular registration u/s.12A(1)(ac) of the Act.

We have duly considered the rival submissions and carefully examined the material available on record. Upon perusal of the impugned order, it emerges that the core grievance of the assessee pertains to the rejection of its application for grant of regular registration u/s.12A(1)(ac) of the Income Tax Act, 1961, by the learned Commissioner of Income Tax (Exemptions) [ld. CIT(E)]. The rejection was primarily on the ground that the assessee failed to offer any explanation or furnish requisite details in response to the discrepancies communicated, despite having been afforded adequate opportunities. However, having regard to the limited number of opportunities actually extended to the assessee, and considering the procedural transition to electronic issuance of notices via the ITBA portal which may, at times, escape the attention of the assessee or its authorized representative, we are of the considered view that, in the interest of justice and to ensure fairness to both parties, the assessee deserves one more opportunity to present its case. Accordingly, the matter is remanded to the file of the ld. CIT(E) for denovo adjudication on merits. It is imperative that the ld. CIT(E) grants a reasonable opportunity of being heard to the assessee and pass a reasoned and speaking order after duly considering the submissions and documents furnished by the assessee. The assessee is directed to provide its updated email address and contact details to the Department to facilitate effective communication of notices through the ITBA portal. The assessee is further advised to exercise due diligence and avoid seeking adjournments except for bonafide and justifiable reasons. In view of the foregoing, the impugned order is hereby set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes.