YOGOMAYA CHARITABLE TRUST,PUNE vs. CIT EXEMPTION, PUNE

The captioned appeal at the instance of assessee is directed against the order dated 17.12.2024 framed by ld.CIT(Exemption), Pune denying grant of approval u/s.80G(5) of the Act.

We have heard the rival contentions and perused the record placed before. On perusal of the impugned order, we find that grievance of the assessee is that ld.CIT(E) has erred in rejecting the application for approval u/s.80G(5) of the Act. With the assistance of ld. Counsel for the assessee as well as Ld. Departmental Representative, we on perusal of the record find that for non-furnishing of details and explanation to the discrepancies communicated to it, assessee’s application has been rejected u/s.80G(5) of the Act. Ld. Counsel for the assessee requested for affording one more opportunity for submitting the requisite details as called for by ld.CIT(E). Ld. Departmental Representative did not appeal this request of ld. Counsel for the assessee.

We therefore considering the prayer of the assessee and also in the larger interest of justice deem it proper to remit the issues raised on merit to the file of ld.CIT(E) for afresh adjudication. Needless to say that ld.CIT(E) shall provide reasonable opportunity of hearing to the assessee and pass a speaking order in accordance with law after considering the submissions of the assessee. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes.

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