SHRI. SAIBABA BHAKT MANDAL, NAVAPUR,NANDURBAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

ITA 266/PUN/2025Status: DisposedITAT Pune27 March 2025Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT, Exemption's order, concluding that the assessee deserved another opportunity to provide the requested details. The matter was remanded back to the CIT, Exemption for fresh consideration of the application after providing a reasonable opportunity of hearing to the assessee, who is directed to comply without seeking adjournments.

What were the facts?

The assessee, Shri Saibaba Bhakt Mandal, applied for registration under Section 12AB of the IT Act. The CIT, Exemption, Pune rejected the application and cancelled its provisional registration because the assessee failed to furnish further information requested in a notice, citing paucity of time (7 days given for compliance).

What were the issues?

Whether the CIT, Exemption was justified in rejecting the application for registration under Section 12AB without providing adequate opportunity to the assessee to comply with the notice and furnish the required details, especially when only seven days were provided for compliance.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Avinash Ghundiyal
For Respondent: Shri Ajay Kumar Keshari
Hearing: 26.03.2025Pronounced: 27.03.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 24.10.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act.

2.

Facts of the case, in brief, are that the assessee filed application for registration in Form No.10AB under clause (iii) of section 12(1)(ac) of the IT Act on 23.05.2024. With a view to verify the genuineness of activities of the assessee and compliance

2 to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 24.06.2024 requesting the assessee to

The order continues below.

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