CARDIOLOGY SOCIETY SOLAPUR,SOLAPUR vs. CIT (EXEMPTION), PUNE, PUNE
आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE
BEFORE SHRI R.K. PANDA, VICE PRESIDENT
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.424/PUN/2024
Cardiology Society Solapur,
Dr. G.P. Parale, 16808/4, Shobha
Nagar, Saat Rasta, Solapur – 413001
PAN : AAEAC2884M
Vs.
CIT(Exemption), Pune
अपीलार्थी / Appellant
प्रत्यर्थी / Respondent
Assessee by :
Shri P.D. Kudwa
Department by :
Shri Amol Khairnar
Date of hearing :
26-11-2024
Date of Pronouncement :
12-02-2025
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated
07.08.2023 of the Ld. Commissioner of Income Tax (Exemption), Pune
[“CIT(E)”] whereby he rejected the application of the assessee filed before him on 23.02.2023 in Form No. 10AB under clause (iii) of section 12A(1)(ac) of the Income Tax Act, 1961 (the “Act”).
The assessee has raised the following solitary ground of appeal :- “On the facts and circumstances of the case and in law:
The Hon. CIT (Exemption) erred in:
i.
dismissing the appeal on grounds that the appellant had not furnished in respond to letter dt 12.07.2023, satisfactory details and explanation on the points raised within the appointed dt 20.07.2023. ii.
presuming that the appellant had nothing to say in the matter and in drawing an adverse conclusion without appreciating that the appellant was new and had not been able to gather funds and commence activities on a regular basis pending registration u/s 12A/80G for which an application was filed with the Dept.
The appellant pleads that the activities comprised of sharing of knowledge through lecture meetings amongst cardiac doctors who were contributing their time and energy for the objects of the 2 society/trust without charging any fess or honorarium and personally bearing expenses of the meetings.
The appellant prays that the matter be restored to the file of CIT (Exemption), to be heard & decided in accordance with law after duly appreciating the facts and circumstances of the case.
The appellant pleads for directions allowing the appeal and craves leave to, add to, alter, amend, modify or withdraw any or all grounds of appeal.”
Briefly stated, the facts of the case are that the assessee is registered under the Societies Registration Act, 1860 vide certificate dated 27.08.2019 issued by the