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Facts
The assessee trust applied for registration under section 80G of the IT Act. The CIT rejected the application after the assessee failed to provide requested information and clarifications. The CIT also noted the assessee was not registered under section 12AB and cancelled a provisional approval.
Held
The Tribunal found that a coordinate bench had previously remanded a similar matter (12AA registration) for the same assessee. Following this precedent, the Tribunal set aside the CIT's order and remanded the 80G registration issue back to the CIT for a fresh decision after providing an opportunity of hearing.
Key Issues
Whether the CIT erred in rejecting the application for registration u/s 80G without providing sufficient opportunity for hearing and whether the grounds of appeal are partly allowed.
Sections Cited
12AA, 80G, 12AB, 80G(5)
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE
ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 13.09.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AA of the IT Act.
The appellant has raised the following grounds of appeal :-
1. The learned CIT (Exemption), Pune; erred in law and on facts in rejecting appellant's application for registration u/s 80G of ITA, 1961.
2. The learned CIT (Exemption), Pune; ought to have appreciated that appellant's activities are genuine and bonafide and as such, eligible for registration u/s 80G of ITA, 1961.
The learned CIT (Exemption), Pune; erred in law and on facts in not providing sufficient reasonable opportunity of being heard to the appellant, as provided u/s 80G of the ITA, 1961; to submit the details / information. Appellant contends that, Appellant is keen to ensure complete and total compliance as so required, and the present situation is simply a fall-out of communication gap.
4. Appellant craves leave to add, alter, clarify, explain, modify, delete any or all of the grounds of appeal
, and to seek any just and fair relief.”
3. Facts of the case, in brief, are, that the assessee is a trust filed its application for registration in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on 30.03.2024. With a view to verify the genuineness of activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G(5) of the IT Act, a notice was issued through ITBA portal on 29.05.2024 requesting the assessee to upload certain information/clarification on or before 12.06.2024. The assessee in response to above notice furnished desired information as mentioned in the notice. After verifying these details, Ld. CIT, Exemption, Pune found certain discrepancies and asked for their clarification on or before 05.09.2024. Since the assessee did not comply to this notice and has not furnished any explanation in reply to the above notice, Ld. CIT, Exemption, Pune was of the opinion that the condition (i) of section 80G(5) of the IT Act is not fulfilled. It was also observed that the assessee is not registered u/s 12AB of the IT Act & accordingly the application filed by the assessee was rejected and the provisional approval granted on 30.03.2022 under clause (iv) to first proviso to section 80G(5) of the IT Act was also cancelled. It is this order against which the assessee is in appeal before this Tribunal.
Ld. AR appearing from the side of the assessee submitted that the order passed by Ld. CIT, Exemption, Pune is not justified. He further submitted that a coordinate bench of this Tribunal in assessee’s own case vide order dated 19.07.2024 involving the issue of rejection of 12AA registration application has set-aside the order passed by Ld. CIT, Exemption and remanded the matter back to the file of Ld. CIT, Exemption for deciding the issue afresh on merits of the case after providing reasonable opportunity of hearing to the assessee. Accordingly, in the light of the above decision of the Tribunal in assessee’s own case (supra), Ld. AR requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune involving the issue of registration u/s 80G of the Act with a direction to decide the issue afresh.
Ld. DR appearing from the side of the Revenue did not raise any serious objection to the request of the assessee.
We have heard Ld. DR and perused the material available on record. We find that the Co-ordinate Bench of this Tribunal in assessee’s own case (supra) has already remanded the matter involving the issue of 12AA registration back to the file of Ld. CIT, Exemption to decide the issue afresh. Accordingly, in the instant case also we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter involving the issue of 80G registration, back to him with a direction to decide the issue afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and produce requisite documents/evidences in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per