MUKTAGIRI MUKTAGAN SOCIAL FOUNDATION ,SATARA vs. CIT EXEMPTION, PUNE

ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee are directed against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune rejecting the application for grant of registration 12A and u/s.80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) respectively. For the sake of convenience, these two appeals Findings and Analysis : 2. We have heard both the parties and perused the records. The appeal in is against the order under section 12A(1)(ac)(vi) of the Income Tax Act, 1961 dated 22.11.2024. In this order, ld.CIT(E) has rejected assessee’s application for granting registration under section 12A of the Act on account of non- submission of details. Ld.AR of the assessee invited our attention to the e-Proceedings Response Acknowledgement dated 19.11.2024 and submitted that the details were filed on 19.11.2024, however, ld.CIT(E) has not considered the documents filed on 19.11.2024. Thus, it is noted that at the time of passing the order i.e. 22.11.2024, the Assessee’s submission was on record, however, ld.CIT(E) erred in not considering the same. In these facts and circumstances of the case, we set-aside the order of the ld.CIT(E) to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of being heard to the assessee. Assessee shall file all the necessary & 2667/PUN/2024 [A] documents before the ld.CIT(E). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.

ITA Nos.2666 & 2667/PUN/2024 [A]