SAIBABA BAHUUDDHESHIYA SEVABHAVI SANSTHA,NASHIK 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 Nos.2268 & 2274/PUN/2024

Saibaba
Bahuuddheshiya
Sevabhavi Sanstha,
Ramdas
Colony,
Canada
Corner, Nashik- 422005. PAN : ABKAS2541Q
Vs.
CIT, Exemption, Pune.

Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

Both the above captioned appeals filed by the assessee are directed against the separate orders dated 31.08.2024 passed by Ld.
CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 14.03.2024 and denying the application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 15.03.2024. Assessee by :
Shri Sanket Joshi (Virtual)
Revenue by :
Shri Ajay Kumar Keshari

Date of hearing
:
07.01.2025
Date of pronouncement
:
17.01.2025

ITA Nos.2268 & 2274/PUN/2024

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ITA No.2268/PUN/2024 :
2. The appellant has raised the following grounds of appeal :-
“1. The learned CIT(E) erred in rejecting application filed by the appellant in Form 10AB for approval under sub clause (iii) of 12A(1)(ac) without appreciating that the said action was not justified on facts and in law.
2. Without prejudice to the above ground the assessee submits that the learned CIT(E) failed to appreciate that there was a reasonable cause due to which proper compliance was not made to the notices of hearing and hence, it is prayed that the matter may please be set aside to the file of the ld. CIT(E) to adjudicate the same on merits after affording one more opportunity of being heard to the appellant.
3. The appellant craves leave to add/ alter/ amend any of the grounds of appeal.”

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respond to the final notice & consequently Ld. CIT, Exemption,
Pune 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. AR appearing from the side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee, & therefore the order is not justified. It was submitted that due to unavoidable circumstances the assessee trust could not appear/ respond to the final notice issued by Ld. CIT,
Exemption, Pune. Accordingly, it was requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to provide one opportunity to submit the documents in support of application for registration.
5. Ld. DR appearing from the side of the Revenue placed heavy reliance on the orders passed by the subordinate authorities and requested to confirm the same.
6. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly the assessee made compliance to the initial notices issued by the Ld.

ITA Nos.2268 & 2274/PUN/2024

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CIT, Exemption, Pune. It is the sole contention of the assessee that if the assessee trust has not appeared/ responded on the date fixed for hearing, Ld. CIT, Exemption, Pune should have had provided at-least one more 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 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.
7. In the result, the appeal filed by the assessee in ITA
No.2268/PUN/2024 is allowed for statistical purposes.

ITA No.2274/PUN/2024 :
8. The instant appeal is against the order passed by Ld. CIT,
Exemption, Pune denying grant of approval u/s 80G(5) of the IT ITA Nos.2268 & 2274/PUN/2024

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Act. Since we have remanded the issue of grant of registration u/s 12A(1)(ac)(iii) to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest of justice, it would be appropriate to remit the issue of grant of approval u/s 80G(5) as well to the file of Ld. CIT, Exemption, Pune being consequential, for de novo adjudication.
9. In the result, the appeal filed by the assessee in ITA
No.2274/PUN/2024 is allowed for statistical purposes.
10. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purpose.
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.