SHRI JAI JHULELAL TRUST,SATARA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “B”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.2776/PUN/2024

Shri Jai Jhulelal Trust,
572, Shaniwar Peth, Pajan
Colony, Karad,
Satara- 415110. PAN : AAUTS4456L
Vs. CIT, Exemption, Pune.
Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 18.12.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act.
2. Facts of the case, in brief, are, that the assessee filed application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 29.06.2024. With a view to Assessee by : Smt. Deepa Khare
Revenue by : Shri Ajay Kumar Keshari

Date of hearing
: 02.04.2025
Date of pronouncement : 16.05.2025
2
verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through
ITBA portal on 05.08.2024 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. On verification of said information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies in the information furnished by the assessee and issued another notice on 26.11.2024. Not being satisfied with the explanation furnished by assessee in response to above notice, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted to the assessee on 31.12.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal.
3. Ld. AR appearing from the side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee and, therefore, the impugned order of Ld. CIT, Exemption, Pune is not justified. It was submitted that the last notice was issued on 26.11.2024 asking for various information
3
and other details and the compliance was required to be made on or before 03.12.2024. It was submitted that lots of information was already furnished by the assessee and again various information was required through the above notice dated 26.11.2024 and only seven days were provided to the assessee to furnish the desired information. Due to paucity of time, the assessee could not comply in full with the above notice and certain information remained to be furnished before Ld. CIT, Exemption, Pune. It was therefore contended before the Bench that if Ld. CIT, Exemption, Pune was not satisfied with the reply of the assessee, he could have provided one more opportunity to the assessee to furnish required details since the application was not getting time barred within next 25
days. Accordingly, it was requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune with a direction to provide at least one more opportunity to furnish the requisite documents/information as desired by him.
4. Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same.
4
5. We have heard Ld. Counsels from both the sides and perused the material available. We find that admittedly the assessee made compliance to the initial notice issued by the Ld. CIT, Exemption,
Pune. It is the sole contention of the assessee trust that one more opportunity may kindly be provided to furnish reply before Ld. CIT,
Exemption, Pune. In this regard, it was contended before the Bench that due to paucity of time the full reply could not be filed by the assessee trust & in such kind of situation, Ld. CIT, Exemption, Pune ought to have provided at-least one more opportunity to the assessee to substantiate his case. Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we set-aside the order passed by Ld. CIT, Exemption,
Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld.
CIT,
Exemption,
Pune and produce requisite documents/information/ submissions in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass
5
appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes.
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 16th day of May, 2025. (MANISH BORAD)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 16th May, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT, Exemption, Pune.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच,
पुणे / DR, ITAT, “B” Bench, Pune.

////
Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.