VISHWAMITRA MANAO VIKAS SANSTHA ,CHANDRAPUR vs. CIT EXEMPTION, PUNE

PDF · subscribers
ITA 108/PUN/2025Status: DisposedITAT Pune28 April 2025Bench: Dr. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged that the assessee had made partial compliance but failed to furnish all required details. Taking a liberal approach and in the interest of justice, the Tribunal decided to provide one more opportunity to the assessee.

What were the facts?

The assessee, Vishwamitra Manao Vikas Sanstha, filed an application for registration under Section 80G(5) of the Income Tax Act, 1961. The CIT(Exemption) rejected the application, citing lack of satisfaction regarding the genuineness of activities and compliance with legal requirements. The assessee appealed this rejection.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the application for registration under Section 80G(5) due to lack of satisfaction regarding genuineness of activities and compliance, and whether a further opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A(1)(ac)(iii),Section 80G(5)(iv),Section 80G(5)(o)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, PUNE

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Ajay Kumar
Hearing: 28.04.2025Pronounced: 07.05.2025

Assessee by : Miss Kimya Kudva Revenue by : Shri Ajay Kumar Keshari-CIT Date of hearing : 28.04.2025 Date of pronouncement : 07.05.2025 आदेश/ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

This appeal at the instance of the assessee is directed against the order passed by the Ld. CIT Exemption, Pune u/s 80G(v) of the Income Tax Act, 1961 dated 10.12.2024

2.

Assessee has raised following grounds of appeal:- 1. erred in rejecting the appellant's application for registration a/s 80G(5) of the Income Tar Act, 1961 on grounds that he was not satisfied about the genuineness of the activities and compliance of requirements of law for time being in force as are material for the purpose of achieving its objects, when the appellant had provided adequate evidence of its of charitable objects and activities. 2. failed to appreciate the submissions & evidence placed on record by the appellant to establish that the intent & genuineness of activities of the Trust were in accordance with the charitable objects of the Trust;

3. erred in cancelling the provisional registration granted under sec 80G(5)(iv) of the It Act, 1961.

4. The appellant pleads for directions cancelling the order of CIT Exemption and a direction to approve the appellant's application under section 80G(5) of the Income Tax Act, 1961. 5. erred in rejecting the appellant's application for registration u/s 80G(5)(0) of the Income Tax Act, 1961 on grounds that the appellant's application in Form 1048 for registration u/s 12A8 under the provisions of section 12A(1)(ac)(iii) was rejected vide order dt 10.12.2024. The appellant is in appeal before the Hon'ble ITAT, Pune against the subject order of rejection. The appellant pleads that the registration u/s 80G be considered afresh after the outcome of the appeal before the Hon'ble ITAT, Pune and after giving the appellant reasonable opportunity to place adequate evidence and furnish explanations about the genuineness of the charitable activities carried out by the appellant.

6. Without prejudice, the appellant prays that the matter be restored to the file of the CIT (Exemption), to be heard & decided in accordance with law after providing reasonable opportunity to satisfy the CIT(Exemption) with adequate evidence and explanations about the genuineness of the charitable activities carried out by the appellant.

7.

The appellant pleads for directions allowing the appeal and craves leave to, add to, alter, amend, modify or withdraw any or all grounds of appeal.

3. At the outset Ld. counsel for the assessee submitted that for want of certain details to prove the genuineness of the activities, copies of regular registration u/s 12AB and certain other details, the assessee’s application for approval u/s 80G(5) dated 01.06.2024 stands rejected. Prayer made for providing one more opportunity to go before Ld. CIT(E) for filing necessary details. Ld. DR did not oppose the request.

4.

We have heard rival contentions and perused the record placed before us. We observe that Form 10AB was filed on 01.06.2024 for approval u/s 80G(5) but the same was rejected for want of necessary details. We observe that the assessee made partial compliance but could not furnish all the details called by Ld. CIT(E). We therefore taking a liberal approach and also in the larger interest of justice deem it appropriate to provide one more opportunity to the assessee and remit back the issue of approval u/s 80G(5) of the Act back to the file of Ld. CIT(E) for afresh adjudication for which a reasonable opportunity of hearing shall be provided to the assessee for filing necessary details. Assessee is also directed not to take unnecessary adjournment unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced on this 07th day of May, 2025.

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →