SANGRAM PUNYASATHI FOUNDATION,PUNE vs. CIT, PUNE

The captioned appeal at the instance of assessee is directed against the order dated 16.11.2024 passed by ld.CIT (Exemption) denying the grant of regular registration u/s.12AB of the Act.

Registry has informed that there is delay of 25 days in filing the appeal before the Tribunal. Application for condonation of delay has been filed stating that it is solely on the part of professional looking after the work of tax related matters.

After hearing both the sides and considering the reasons giving rise to the delay and also placing reliance on the judgment of Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) we find that there was ‘reasonable cause’ in not filing the appeal within the time limit specified under the Act. We therefore condone the delay of 25 days in filing the appeal and admit the appeal for adjudication.

Though the assessee has raised various grounds of appeal but the sole grievance is that ld.CIT(A) erred in rejecting the application filed by the assessee on Form No.10AB for the regular registration u/s.12AB(1)(ac)(iii) of the Act filed on 29.05.2024.

Ld. Departmental Representative supported the orders of the lower authorities.

We have heard the rival arguments made by both the sides and perused the record placed before us. The assessee is a Public Charitable organisation engaged in the activities aimed at public welfare including Research, Governance models, outreach programs and social initiatives mainly civic issues of Pune. Provisional registration u/s.12AB of the Act was granted on 12.12.2023. Thereafter, assessee filed application for regular registration u/s.12A r.w.s.12AB of the Act on 29.05.2024. First notice was issued on 25.06.2024 for providing various details which are mentioned in the impugned order from pages 3 to 8 and to file these details by 10.07.2024. These details were filed by the assessee finally on 23.10.2024. However, ld.CIT(E) wanted to examine few more bills of electronic items purchased, stationery and advertisement expenses, date and place of activity, participants and documentary evidences with reference to the purported activities. The said details could not be furnished by the assessee for lack of sufficient time to gather those details. In the mean time, impugned order was passed rejecting the assessee’s application for regular registration u/s.12AB of the Act. Before us, assessee has filed various documents including additional documents and considering the facts and circumstances of the case and in the larger interest of justice being fair to both the parties, we deem it appropriate to remit the issue to the file of ld.CIT(E) for denovo adjudication. Ld.CIT(E) shall deal with the same and decide the assessee’s application for regular registration u/s.12AB of the Act after affording reasonable opportunity to the assessee. Assessee is directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised on merits by the assessee are allowed for statistical purposes.

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