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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.
Held
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.
Key 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.
Sections Cited
12AB, 12A, 12A(1)(ac)(iii), 8(1) Companies Act, 2013
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Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE
Before: DR.MANISH BORAD & MS. ASTHA CHANDRA
आदेश / ORDER
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.
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 to the paper book running into 141 pages stated that one of the reason for rejecting the appellant’s application for registration u/s.12A of the Act was for not submitting the requisite documentary evidence as called for by ld.CIT(E). In ground No.3, specific prayer has been made that since the appellant could not file the documentary evidence for unavoidable circumstances, an opportunity may be provided to file the same. Ld. Departmental Representative was fair enough in not opposing this request.
We have heard the rival contentions and perused the record placed before us. The appellant filed application for registration u/s.12A(1)(ac)(iii) of the Act on 14.11.2023 on Form 10AB after which ld.CIT(E) called for various details from time to time. However, appellant failed to furnish certain details called by ld.CIT(E) resulting into rejection of the application for regular registration and cancellation of the provisional registration granted on 31.03.2022.
We have gone through the paper book where all the details relating to basic documents of the trust along with license u/s. 8(1) companies Act, 2013, certificate of incorporation, documents were filed before ld.CIT(A) placed at pages 28 to 91 however other documents relating to audited financial statements for F.Y. 2020- 21 to 2022-23, Gram Panchayat letter and charitable activity carried out during covid-19 pandemic period placed at pages 92 to 141 remained to be filed before the ld.CIT(A). Considering the prayer and no objection being raised by ld. DR, we in the interest of natural justice and fair to both the parties deem it proper to remit the issue raised on merit to the file of ld.CIT(E) for fresh adjudication for which necessary opportunity should be provided to the appellant and the detailed filed in the paper book before us shall be considered for deciding the appellant’s application for regular registration u/s.12AB of the Act. Impugned order is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 05th day of May, 2025.