LIGHTHOUSE COMMUNITIES FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 31.08.2024 intimating certain changes in the objects clauses as per the provisions of section 12A(1)(ac)(v) of the I.T. Act, 1961. As per the said application in Form No.10AB, the section code of the application is ‘04-sub-clause (v) of clause (ac) of sub-section (1) of section 12A’. The CIT(E), therefore, issued a show cause notice asking the assessee to furnish the following details:

However, there was no response from the side of the assessee to the above notice for which another notice was issued to the assessee on 08.11.2024. Again there was non-compliance from the side of the assessee for which the Ld. CIT(E) held that the assessee prima facie appears to have filed the present application inadvertently. He, therefore, treated the same as non-maintainable and rejected the application without going into merit of the case.

The Ld. Counsel for the assessee at the time of hearing submitted that the assessee is having regular registration u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 04.05.2016 of the CIT(E), Pune. Referring to pages 39 to 40 of the paper book, he drew the attention of the Bench to the resolution passed on 07.12.2023 approving the change of clauses in main objects and additionally in clause 3B and clause 4 of the Memorandum of Association of the company. Referring to pages 41 to 48 of the paper book, he drew the attention of the Bench to the copy of the amended Memorandum of Association and the Articles of Association. Referring to pages 49 to 59 of the paper book, he drew the attention of the Bench to the copy of application filed to intimate the modification of objects clause u/s 12A(1)(ac) in Form No.10AB on 31.08.2024. He submitted that due to technical glitches in the portal of the 3 department, the assessee could not upload the details as called for by the Ld. CIT(E). When the assessee approaches the Ld. CIT(E) with a request to accept the physical copy, the same was denied. He submitted that thereafter also the assessee tried its best but could not upload the details. He submitted that since the assessee trust is having a valid registration and only due to changes in the objects clause the assessee had filed the application as per the mandate of the provisions of the Act, therefore, the Ld. CIT(E) should have accepted the same. He accordingly submitted that a suitable direction may be given to the Ld. CIT(E) to consider the application of the assessee.

The Ld. DR on the other hand submitted that he has no objection if the matter is restored to the file of the Ld. CIT(E).

We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. We find the assessee made an application before the Ld. CIT(E) intimating the changes in the objects clauses of the Memorandum of Association and the Articles of Association of the company as per the provisions of section 12A(1)(ac)(v) of the I.T. Act, 1961. Since it is the submission of the Ld. Counsel for the assessee that due to technical glitches in the portal of the income tax department, the assessee could not upload the requisite details asked by the Ld. CIT(E) for which the Ld. CIT(E) rejected the application filed by the assessee, therefore, considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the 4 issue to the file of the Ld. CIT(E) with a direction to go through the application filed by the assessee and pass appropriate order as per law since the assessee is holding a valid registration u/s 12A of the I.T. Act, 1961. Needless to say the Ld. CIT(E) shall give due opportunity of being heard to the assessee and decide the application as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

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

अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent

4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file.