SEWAGUNJ FOUNDATION,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that Appellant be kindly granted an opportunity to furnish relevant documents to prove/substantiate its charitable activities before Ld. CIT(E). Accordingly, the order passed by the Ld. CIT(E) be kindly set aside and Appellant be granted just and proper relief in this respect.

The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing.”

We have heard Ld.DR and on perusal of the reasonable cause which prevented the assessee from filing of appeal in time, we noticed that the delay was not intentional and the assessee would not have gained by filing this appeal belatedly. Therefore, in the larger interest of justice and also following the ratio laid down by the Hon'ble Apex Court in Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC), we condone the delay and admit these appeals for adjudication.

With the assistance of both the parties, we on perusal of the impugned orders observe that the applications filed by the assessee for registration u/sec. 12A & 80G(5) of the Act has been rejected because the assessee failed to furnish explanation to the discrepancy communicated by Ld.CIT(E) in spite of being provided sufficient opportunities. Under these given circumstances and both the parties having agreed, we therefore remit back all the issues raised in the instant two appeals to the file of the Ld.CIT(E) for denovo adjudication for which reasonable opportunity shall be provided to the assessee. The assessee shall furnish before the 3 ITA.No.866 & 867/PUN./2025 (Sewagunj Foundation) Ld.CIT(E) all the details placed before this Tribunal in support of his contention that the charitable activities have been commenced and the evidence to this effect have also been filed in the paper book running into 15 pages filed on 07/05/2025 and same shall be considered by the Ld.CIT(E) for deciding the application for registration u/s. 12A and 80G(5) of the Act in accordance with law by way of passing speaking order. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause. All the grounds of appeals raised in the instant two appeals are allowed for statistical purposes.

In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 21.05.2025.