SWARGIYA TATYA BAPAT SMRITI SAMITI,PUNE vs. CIT EXEMPTIONS , PUNE

ITA 61/PUN/2025Status: DisposedITAT Pune24 March 2025Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in rejecting the applications without properly considering the available material and the fact that the assessee had prior registrations and was in continuous operation. The orders of the CIT(E) were set aside for denovo adjudication with an opportunity to the assessee.

What were the facts?

The assessee trust, previously registered under sections 12A and 80G since 1997, had its applications for renewal/registration rejected by the CIT(E). The CIT(E) rejected the application on the grounds that the assessee failed to submit necessary details, despite the assessee claiming that all details were filed electronically and were already available with the revenue.

What were the issues?

Whether the rejection of registration applications under sections 12A and 80G by the CIT(E) was justified based on the provided facts and circumstances, and whether proper opportunity was given to the assessee.

Which sections of the Income-tax Act were involved?

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

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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Bhuvanesh Kankani –AR
For Respondent: Shri Ajay Kumar Keshari – CIT(DR)
Hearing: 12/03/2025Pronounced: 24/03/2025

PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the Assessee are against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune separate orders of ld.Commissioner of Income Tax(Exemption), Pune rejecting the application for grant of registration u/s.12A and u/s.80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) respectively.

ITA Nos.60 & 61/PUN/2025 [A]

1.

1 The Assessee in ITA No.60/PUN/2025 has raised the following grounds of appeal :

“1. On facts and circumstances prevailing in the case and as per provisions & scheme

The order continues below.

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