SHAMA ARTS ORGANIZATION,PUNE vs. CIT(EXEMPTION), PUNE, PUNE
आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No. 354 & 355/PUN/2025
धििाारण वषा / Assessment Year: NA
Shama Arts
Organization, Sushila
Ganesh Sankul,
Deshmukh Wadi, Lane next to Sudamache Pohe,
Near Pune Vidyarthi
Gruha, Sadashiv Peth
Pune -411030
Maharashtra
PAN-ABHCS2079L
Vs CIT (Exemption),
Pune
Appellant
Respondent
Assessee by : None
Revenue by : Shri Ajay Kumar
Keshari - CIT
Date of hearing
: 09.04.2025
Date of pronouncement : 25.04.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER : These appeals at the instance of the assessee are directed against the order of Ld. CIT(E) dated 16.12.2024 framed u/s 12A & 80G of the Income Tax Act 1961. 2. None appeared on behalf of the assessee. Valid notice of hearing was issued. With the assistance of Ld. DR and after carefully examining the impugned order we notice that the greviance of the assessee is that Ld. CIT(E) erred in rejecting the application for regular registration u/s 12A(1)(ac)(iii) of the Act and also rejected the application for approval u/s 80G(5) of the requested for going before Ld. CIT(E). Since Ld. DR raised no objection if both the issues of regular registration u/s 12A and 80G(5) are remitted back to the file of Ld. CIT(E).
We have heard Ld. DR and perused the record placed before us. The assessee filed an application for regular registration u/s 12A and for approval u/s 80G(5) on 29.06.2024. Partial compliance was made, Ld. CIT(E) wanted the clarification about water supply which was not found in line with the objectives of the trust. However fair opportunity was not granted to the assessee. We therefore in the interest of justice and being fair to both the parties and under the given facts and circumstances of the case remit both the issues of application for regular registration u/s 12A r.w.s.12AA as well as approval u/s 80G(5) of the Act back to the file of Ld. CIT(E) for afresh adjudication for which a reasonable opportunity shall be granted before passing a speaking order. Assessee should also remain vigilant and avoid unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised in ITA No. 354-355/PUN/2025 are allowed for statistical purposes.
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced on this 25th day of April, 2025. (VINAY BHAMORE) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे/ Pune; दििांक / Dated: 25th April 2025. Neeta
आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "बी" बेंच,
पुणे / DR, ITAT, "B" Bench, Pune.
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.