UTTAMENERGY PHILANTHROPIC FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX , EXEMPTION, PUNE

ITA 1543/PUN/2024Status: DisposedITAT Pune05 May 2025Bench: DR.MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the appellant had filed some documents with the CIT(A) but others remained unfiled. Considering the interest of natural justice and the Ld. Departmental Representative's no-objection, the Tribunal remitted the matter to the Ld. CIT(Exemption) for fresh adjudication. The CIT(Exemption) was directed to provide the appellant with a fresh opportunity to submit all necessary documents, including those already filed with the Tribunal.

What were the facts?

The appellant, Uttamenergy Philanthropic Foundation, applied for regular registration under Section 12AB of the Act, which was denied by the Ld. CIT(Exemption) for not submitting requisite documentary evidence and for holding the appellant's activities as not genuine. The appellant contended that due to unavoidable circumstances, they could not file all documents and sought a fresh opportunity.

What were the issues?

Rejection of the application for regular registration under Section 12AB of the Income Tax Act due to non-submission of documentary evidence and alleged non-genuineness of activities, and whether the appellant should be granted a fresh opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A,Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR.MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Kishor B. Phadke
For Respondent: Shri Ajay Kumar Keshari
Hearing: 13.02.2025Pronounced: 05.05.2025

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of appellant is directed against the order dated 28.05.2024 framed by ld. CIT(Exemption), Pune denying grant of regular registration u/s.12AB of the Act.

2.

The sole grievance of the appellant is that the ld.CIT(E) erred in rejecting the appellant’s application for registration u/s.12AB of the Act and also erred in holding the activities of the appellant as not genuine. Along with this issue, in ground of appeal No.3, the appellant stated to make all the requisite submissions along with related documentary evidence if one more opportunity is granted.

3.

Ld. Counsel for the appellant referring

The order continues below.

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