JIJAMATA GRAMIN VIKAS VA SHIKSHAN SANSTHA ,JALNA vs. CIT (E), PUNE
आयकर अपीलीय अधिकरण "ए" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND MS ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.1461/PUN/2024
धििाारण वषा / Assessment Year: NA
Jijamata Gramin Vikas Va
Shikshan,
Jijau Nagar, Ward No. 2,
Taluka-Jafrabad, District-
Jalna-431203
PAN-AABTJ3259M
Vs.
CIT(Exemption), Pune
अपीलार्थी / Appellant
प्रत्यर्थी/Respondent
Assessee by:
Shri Shubham N Rathi &
Akshata S. Rathi
Department by:
Shri Amol Khairnar CIT-DR
Date of hearing:
16-01-2025
Date of Pronouncement:
11-04-2025
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER:
This appeal at the instance of the assessee is directed against the order of Ld. CIT (Exemption) u/s 12A of the Income- tax Act, 1961 dated 26.03.2024. 2. Registry has informed that there is a delay of 48 days in filing of the instant appeal. Affidavit alongwith condonation of application is placed on record. Both the parties have been heard. We on going through the contents of the application for condonation of delay find that the said delay was on account of Tax Consultant who was looking after the registration work but since the procedure for registration u/s 12A of the Act has witnessed a see-saw change and frequent changes made in the Portal for uploading of appeal Form there occurred delay in filing of the instant appeal. We therefore find that there was a 2
reasonable cause for alleged delay in filing the instant appeal and we accordingly condone the same and admit it for adjudication.
3. Assessee has raised following grounds of appeal:-
1.1 The Learned Commissioner of Income Tax (Exemption) ('the Ld. CIT(E)'] erred in not granting the regular registration u/s 12A/12AB of the Income tax Act, 1961 ['the Act'] and cancelling the provisional registration vide order dated 26.03.2024. 1.2 On the facts and in the circumstances of the case, the Ld. CIT(E) erred in rejecting the application for the unwarranted reason by alleging that there is non- compliance of section 36A of the Maharashtra Public Trust Act, 1950 without considering the submission of the Appellant.
1.3 In the above circumstances, the Appellant humbly pray before Your Honour that the order rejecting the application is bad in law and deserves to be set aside.
2. LIBERTY
The Appellant craves leave to add, alter, amend, delete or substitute any of the above grounds of appeal.
4. At the outset Ld. counsel for the assessee submitted that Ld. CIT(E) erred in not granting regular registration u/s 12A and also erred in cancelling the provisional registration dated
06.10.2021, by not considering the submissions of the assessee.
He therefore request that the matter needs to be restored to the file of Ld. CIT(E) for afresh adjudication.
5. On the other hand Ld. DR supported the order of the Ld.
CIT(E).
6. We have heard rival contentions and perused the record placed before us. We observe that the assessee trust was granted provisional registration u/s 12A on 16.10.2021. Thereafter the assessee filed Form No. 10AB on 26.09.2023 for permanent registration u/s 12A and also enclosed the relevant details. Ld. CIT(E) in the course of the proceedings called for certain more details including the permission from Charity
Commissioner for the loan raised by the assessee from M/s
3
Avansee Fund Services as well as loan from others. Ld. CIT(E) has alleged that copy of permission was not furnished. However
Ld. counsel for the assessee has stated that application were given to Charity Commissioner and there were certain submissions which the assessee had filed before Ld. CIT(A) but they have not been taken into consideration before rejecting the application for permanent registration and cancellation of provisional registration.
7. We therefore taking into consideration the facts and circumstances of the case and also in the larger interest of justice deem it proper to give one more opportunity to the assessee and accordingly remit the issue of permanent registration u/s 12A of the Act back to the file of Ld. CIT(E) for afresh adjudication which shall be carried out after giving proper opportunity to the assessee for filing necessary details and after considering the details shall decide in accordance to law. Assessee is also directed to remain vigilant and not to take unnecessary adjournment. The impugned order is set aside and grounds of appeal raised by the assessee are allowed for statistical purposes.
8. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 11th day of April, 2025. (ASTHA CHANDRA) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे/ Pune; ददिांक / Dated: 11th April, 2025. Neeta
4
आदेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "A" बेंच,
पुणे / DR, ITAT, "A" Bench, Pune.
5. गार्ा फाइल / Guard File.
आदेशािुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.