MAHESHWARI MARWADI BALAJI MANDIR SATANA,SATANA vs. CIT EXEMPTION, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.835/PUN/2024

Maheshwari Marwadi Balaji
Mandir Satana,
Satana Rural, Balaji Mandir
Satana, Tilak Road Satana Tal.
Baglan, Satana- 423301. PAN : AAITM0393C
Vs.
CIT, Exemption, Pune.

Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 04.03.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AA of the IT Act.
2. When the appeal was called for hearing, neither anybody appeared on behalf of the appellant-assessee nor any adjournment application was filed despite due service of notice of hearing.
Assessee by :
None
Revenue by :
Shri Chandra Vijay

Date of hearing
:
20.01.2025
Date of pronouncement
:
27.01.2025
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Therefore, we proceed to dispose of this appeal after hearing Ld.
DR as well as on the basis of material available on record.
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 section 12A(1)(ac) of the IT Act on 29.09.2023. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld, CIT, Exemption, Pune through
ITBA portal on 24.11.2023 requesting the assessee to upload certain information/clarification. However, the assessee failed to comply with the said notice. Thereafter, Ld. CIT, Exemption, Pune issued another notice on 09.01.2024. In reply to the said notice, the desired information was furnished by the assessee. On verification of the information furnished by the assessee, Ld. CIT, Exemption,
Pune found various discrepancies, therefore, issued another notice on 15.02.2024. However, assessee could not respond to the said notice. Therefore, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional
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registration granted to the assessee on 30.11.2022 u/s 12AB r.w.s.
12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal.
4. Ld. DR appearing from the side of the Revenue placed heavy reliance on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same.
5. We have heard Ld. DR and perused the material available on record. On perusal of the impugned order passed by Ld. CIT,
Exemption, Pune, we find that admittedly the assessee made compliance to the notices issued by the Ld. CIT, Exemption, Pune except the last notice. It is the sole contention of the assessee in the grounds of appeal that if one opportunity is provided to the assessee to submit the reply in response to the notice issued by Ld. CIT,
Exemption, Pune he will make proper compliance before Ld. CIT,
Exemption, Pune. Considering the totality of the facts of the case and in the interest of justice without going into the merits of the case, we set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing
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reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT,
Exemption,
Pune and produce requisite/
desired documents/information in support of the application for registration, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed.
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 27th day of January, 2025. (MANISH BORAD)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 27th January, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT, Exemption, Pune.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच,
पुणे / DR, ITAT, “A” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.