SHREE VITTHALDEO PIMPALGAON,NASHIK vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), 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.2777/PUN/2024
धििाारण वषा / Assessment Year: 2025-26
Shree Vitthaldeo Trust,
127, Vitthal Mandir,
Main Road, A/p-
Pimpalgaon Baswant,
Distt: Nashik-422209
Maharashtra
PAN-ABBTS8541A
Vs CIT(Exemption),
Pune
Appellant
Respondent
Assessee by : None
Revenue by : Shri Ajay Kumar Keshari-
CIT
Date of hearing
: 03.04.2025
Date of pronouncement
: 09.04.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER : 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:-
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.
When the case was called for none appeared on behalf of the assessee. With the assistance of Ld. DR we notice that the 2 ITA No.2777/PUN/2025-26
impugned order is ex-parte and no fair opportunity was granted to the assessee to plead its case.
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.
In the result appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 09th day of April, 2025. (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. 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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ITA No.2777/PUN/2025-26
गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
वररष्ठ धिजी सधचव / Sr. Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune