YASHODA SHIKSHAN PRASARAK MANDAL SATARA,SATARA vs. CIT EXEMPTION, PUNE., PUNE

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ITA 192/PUN/2025Status: DisposedITAT Pune28 April 2025AY 2025-2026Bench: Dr. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, considering the liberal approach and the interest of justice, decided to provide one more opportunity to the assessee. The matter was remitted back to the CIT(E) for a fresh adjudication after providing a reasonable opportunity of hearing.

What were the facts?

The assessee, Yashoda Shikshan Prasarak Mandal, filed an application for approval under Section 80G(5) of the Income Tax Act. The CIT(E) rejected the application due to non-furnishing of necessary details, despite partial compliance by the assessee.

What were the issues?

Whether the CIT(E) was justified in cancelling the registration under Section 80G without appreciating the facts and whether the assessee should be granted another opportunity to provide the required details.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB,Section 12AA,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, PUNE

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Pramod S Shingte
For Respondent: Shri Ajay Kumar
Hearing: 28.04.2025Pronounced: 07.05.2025

Assessee by : Shri Pramod S Shingte 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 of the Income Tax Act, 1961 dated 07.12.2024

2.

Assessee has raised following grounds of appeal:-

1. On the facts and in the circumstances of the case and in law Ld. CIT Exemption has erred in cancelling the registration u/s 80G without appreciating the facts of the case, and without appreciating the fact that appellant trust is enjoying the valid registration u/s.12AB as well as U/s. 12AA, and details are available on record your appellant prays for and opportunity for re-submitting the documents and for granting the registration u/s 80G of IT Act.

Your appellant craves for to add, alter amend, modify, delete any or all grounds of appeal before or during the course of hearing in the interest of natural justice.

3. At the outset Ld. counsel for the assessee submitted that for want of certain details to prove the genuineness of the activities and the copies of regular registration u/s 12A/12AA and certain other details, the assessee’s application for approval u/s 80G(5) dated 27.06.2024 has been 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 for 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.

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