SHREE VITTHALDEO PIMPALGAON,NASHIK vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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ITA 2777/PUN/2024Status: DisposedITAT Pune03 April 2025AY 2025-26Bench: Dr. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, finding that no fair opportunity was granted to the assessee, set aside the order of the CIT(E). The Tribunal granted one more opportunity to the assessee to present its case and furnish necessary details for registration.

What were the facts?

The assessee, Shree Vitthaldeo Trust, appealed against the order of the CIT(E) denying registration under Section 12AB(1) of the Income Tax Act. The assessee contended that the impugned order was passed ex-parte without granting a fair opportunity to plead its case.

What were the issues?

Whether the CIT(E) was justified in passing an ex-parte order without affording a fair opportunity of hearing to the assessee for grant of registration.

Which sections of the Income-tax Act were involved?

Section 12AB(1),Section 12A(1),Section 12A(1)(ac)(vi)

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 Keshari-
Hearing: 03.04.2025

Assessee by : None Revenue by : Shri Ajay Kumar Keshari- CIT Date of hearing : 03.04.2025 Date of : 09.04.2025 pronouncement आदेश/ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

This appeal at the instance of assessee is directed against the order of Ld. CIT(E) passed u/s 12AB(1) of the Act dated 26.10.2024.

2.

Assessee has raised following grounds of appeal:-

1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income-Tax (Exemption), Pune is not justified in not granting registration u/s 12A(1) of the Act to the Appellant.

2. The appellant craves for the addition to, deletion, alteration, modification of the above grounds of appeal.

3.

When the case was called for none appeared on behalf of the assessee. With the assistance of Ld. DR we notice that the impugned order is ex-parte and no fair opportunity was granted to the assessee to plead its case.

4.

We therefore taking into consideration the facts and circumstances of the case deem it proper to grant one more opportunity to the assessee to plead its case before Ld. CIT(E) for application for registration u/s 12A(1)(ac)(vi)-Item B of the Act and furnish necessary details as required for the purpose of getting registration. Ld. CIT(E) shall grant fair opportunity of hearing to the assessee. Assessee also directed to remain vigilant and not to take unnecessary adjournment unless required for reasonable cause. Finding of Ld. CIT(A) is set aside and 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 09th day of April, 2025.

Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दििांक / Dated: 09th April, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to:

1. 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.

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