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Facts
The assessee filed applications for registration under Section 12A and Section 80G of the Income Tax Act, 1961. The CIT(E) rejected these applications citing non-submission of details.
Held
The Tribunal noted that the assessee had submitted the required details on time, but the CIT(E) failed to consider them. Therefore, the Tribunal set aside the orders of the CIT(E) and remanded the matters for fresh adjudication.
Key Issues
Whether the CIT(E) erred in rejecting the applications for registration under Section 12A and 80G without considering the documents filed by the assessee.
Sections Cited
12A, 80G, 12A(1)(ac)(vi), 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
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.
In the result, appeal of the assessee is allowed for statistical purpose.
This is an appeal against the order under section 80G(5) of the Act, dated 22.11.2024. Ld.CIT(E) has rejected assessee’s application for registration under section 80G(5) of the Act, only on ground that details were not filed. It is observed that assessee had filed details on 19.11.2024. 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 documents before the ld.CIT(E). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose.
ITA Nos.2666 & 2667/PUN/2024 [A]
To sum up, both appeals of the assessee are allowed for statistical purpose. Order pronounced in the open Court on 24th March, 2025.