SHIVCHHATRAPATI NAGAR VIKAS SANSTHA ,PUNE vs. CIT, EXEMPTION, PUNE, PUNE

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ITA 351/PUN/2025Status: DisposedITAT Pune08 April 2025Bench: Dr. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's claim of lack of proper opportunity. It set aside the impugned order and directed the CIT(E) to re-adjudicate the Section 80G(5) application after providing a due opportunity of hearing to the assessee and deciding the matter on its merits. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Shivchhatrapati Nagar Vikas Sanstha, filed an appeal against the CIT(E)'s order dated 26.09.2024, which rejected its application for approval under Section 80G(5) of the Income Tax Act. The rejection was based on non-compliance, including the assessee not being registered under Section 12AB/12A(1)(ac) or having regular approval under Section 10(23C). The assessee contended that it was not afforded a proper opportunity of hearing.

What were the issues?

Whether the CIT(E) erred in rejecting the Section 80G(5) application without providing proper opportunity of hearing, and whether the assessee's registration and approval status under Sections 12AB/12A or 10(23C) was correctly considered.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 80G,Section 12AB,Section 12A(1)(ac)(i),Section 12A(1)(ac)(iii),Section 10(23C)

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
Hearing: 08.04.2025Pronounced: 22.04.2025

Assessee by : None Revenue by : Shri Ajay Kumar Keshari - CIT Date of hearing : 08.04.2025 Date of pronouncement : 22.04.2025 आदेश/ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

This appeal at the instance of the assessee is directed against the order u/s 80G(5) dated 26.09.2024 framed by Ld. CIT(E), Pune

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 not granting registration u/s 80G without appreciating the facts of the case, and without affording an appropriate opportunity of hearing, or giving any show cause to submit the additional say, your appellant prays for and opportunity for submitting the documents and explain the reasons for non-submission and also 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.

Proper notice of hearing through RPAD was given to assessee but none appeared when the case was called for.

4.

With the assistance of Ld. DR we have gone through the grounds of appeal and also the impugned order wherein assessee application for approval u/s 80G(5) of the Act has been rejected on account of non compliance. Ld. DR raised no objection if the issue of registration u/s 80G(5) of the Actis restored back to the file of Ld. CIT(E) for afresh adjudication.

5.

We have heard the Ld. DR and perused the record placed before us.

6.

Assessee who is claiming to be a charitable trust filed an application u/s 80G(5) of the Act on prescribed Form 10AB on 28.03.2024. Partial compliance was made with the details called for by Ld. CIT(E). Ld. CIT(E) observed that assessee is neither registered u/s 12AB rws12A(1)(ac)(i)/12A(1)(ac)(iii) nor having regular approval u/s 10(23C)10(23)AA of the Act. However assessee is claiming that Ld. CIT(E) did not afford proper opportunity of hearing to make submissions. We therefore under the given facts and circumstances and in larger interest of justice deem it proper to set aside the impugned order and direct Ld. CIT(E) to adjudicate the assessee’s application filed u/s 80G(5) after duly providing opportunity of hearing and decide the issue on merit in accordance with law. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Effective Grounds of appeal raised by the assessee are allowed for statistical purposes.

7.

In the result appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 22nd day of April, 2025.

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