SHIVCHHATRAPATI NAGAR VIKAS SANSTHA,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. 352/PUN/2025
धििाारण वषा / Assessment Year: NA
Shivchhatrapati Nagar
Vikas Sanstha,
A/P Alephata Junner,
Pune-412411
Maharashtra
PAN-AAMTS6959E
Vs CIT, Exemption,
Pune
Appellant
Respondent
Assessee by : None
Revenue by : Shri Ajay Kumar
Keshari - CIT
Date of hearing
: 08.04.2025
Date of pronouncement : 23.04.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT(E) dated 26.09.2024 framed u/s 12AB of the Income Tax Act 1961. 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 12AB 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 12AB 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.
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3. When the case was called for none appeared on behalf of the assessee in spite of proper notice through RPAD sent to the assessee. Perusal of the grounds indicates that the assessee is aggrieved with the impugned order having been passed without affording proper opportunity of hearing.
We have heard Ld. DR and perused the record placed before us. The assessee filed an application for permanent registration u/s 12A(1)(ac)(iii) of the Act on Form 10AB on 20.03.2024. The details called for Ld. CIT(E) were partly submitted and for want of certain clarification about the second activity relating to water supply which was not found in line with the objectives of the trust, Ld. CIT(E) rejected the application. We notice that sufficient opportunity of being heard was not provided to the assessee. We therefore in the larger interest of justice and being fair to both the parties remit the issue of permanent registration u/s 12(A)(1)(ac)(iii) of the Act to the file of Ld. CIT(E) for afresh adjudication for which proper opportunity shall be granted to the assessee. We also direct the assessee to remain vigilant and not to take unnecessary adjournment. The impugned order of the Ld. CIT(E) 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 23rd day of April, 2025. (VINAY BHAMORE) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
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पुणे / Pune; दििांक / Dated: 23rd 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,
वररष्ठ धिजी सधचव / Sr. Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune