VIKAS BAHUUDHASHIYA SEVA BHAVI SANSTHA,NANDED vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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

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

आयकर अपील सं. / ITA No.1623/PUN/2024

Vikas
Bahuudhashiya
Seva
Bhavi Sanstha,
76C, Industrial Estate, Gokul
Nagar, Nanded- 431601. PAN : AABTV3170B
Vs.
CIT, Exemption, Pune.

Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 26.03.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB 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.
Therefore, we proceed to dispose of this appeal after hearing Ld.
DR as well as on the basis of material available on record.
Assessee by :
None
Revenue by :
Shri Ajay Kumar Keshari

Date of hearing
:
06.01.2025
Date of pronouncement
:
17.01.2025
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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 10.09.2023. With a view to verify the genuineness of the 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 06.11.2023 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. However, Ld. CIT, Exemption, Pune was not satisfied with the explanation furnished by the assessee trust and rejected the application for registration and also cancelled the provisional registration granted to the assessee on 27.05.2021 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 the subordinate authority and requested to confirm the same.
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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.
It is the sole contention of the assessee in the grounds of appeal that if Ld. CIT, Exemption, Pune was not satisfied with the compliance made by the assessee trust he should have had provided at-least one further opportunity to the assessee to explain his case. 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 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.
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6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 17th day of January, 2025. (MANISH BORAD)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 17th 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, “B” बᱶच,
पुणे / DR, ITAT, “B” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.