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Facts
The assessee filed applications for regular registration u/s 12A and approval u/s 80G. The Ld. CIT(E) rejected these applications, stating non-compliance and lack of fair opportunity for the assessee. The assessee contended that the CIT(E) erred in rejecting the applications.
Held
The Tribunal held that a fair opportunity was not granted to the assessee and that the matter should be remitted back to the Ld. CIT(E) for fresh adjudication. The assessee was directed to remain vigilant and avoid unnecessary adjournments.
Key Issues
Whether the CIT(E) erred in rejecting the applications for registration u/s 12A and approval u/s 80G without granting a fair opportunity to the assessee.
Sections Cited
12A, 80G, 12A(1)(ac)(iii), 80G(5), 12AA
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, B BENCH, PUNE
Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE
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.
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 Act for non compliance and therefore one more opportunity is 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 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.