SHRI GAJANAN MAHARAJ SEVA TRUST MOTALA,BULDHANA vs. CIT EXEMPTION PUNE, PUNE

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ITA 2247/PUN/2024Status: DisposedITAT Pune16 January 2025Bench: Dr. MANISH BORAD (Accountant Member), MS ASTHA CHANDRA (Judicial Member)3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal deemed it proper to provide the assessee trust with one more opportunity. It restored the matter of the Section 80G(5) approval application to the file of the CIT (Exemption) for re-adjudication, directing the assessee to furnish all necessary details and refrain from unnecessary adjournments.

What were the facts?

The assessee, a charitable trust, applied for approval under Section 80G(5) of the Income Tax Act by filing Form 10AB. The CIT (Exemption) rejected the application due to non-compliance after the assessee failed to respond to a notice for additional details regarding its activities.

What were the issues?

Whether the CIT (Exemption) was justified in rejecting the assessee's Section 80G application due to non-compliance, and if the assessee should be granted another opportunity to submit required details.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A BENCH, PUNE

Before: Dr. MANISH BORAD & MS ASTHA CHANDRA

For Respondent: Shri Amol Khairnar CIT-DR

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER:

1.

This appeal at the instance of the assessee is directed against the order of Ld. CIT (E) dated 27.08.2024 rejecting the application of the assessee made on Form 10AB for granting approval under clause (ii) of first proviso to sub-section 5 of section 80G of the Act filed on 20.03.2024.

2.

Assessee has raised following grounds of appeal:-

1. The learned CIT (Exemption), Pune; erred in law and on facts in rejecting appellant's application for registration u/s 80G of ITA, 1961.

2. The learned CIT (Exemption), Pune; ought to have appreciated that appellant's activities are genuine and bonafide and as such, eligible for registration u/s 80G of ITA, 1961.

3. The learned CIT (Exemption), Pune; erred in law and on facts in not providing sufficient reasonable opportunity of being heard to the appellant, as provided u/s 80G of the ITA, 1961; to submit the details / information. Appellant contends that, Appellant is keen to ensure complete and total compliance as so required, and the present situation is simply a fall-out of communication gap.

4. Appellant craves leave to add, alter, clarify, explain, modify, delete any or all of the grounds of appeal, and to seek any just and fair relief.

3.

None appeared on behalf of the assessee but impugned order indicates that assessee application on form 10 AB filed on 20.03.2024 was rejected on account of non compliance before Ld. CIT(E). Ld. DR raised no objection if the issue is restored back to the file of Ld. CIT(E).

4.

We have heard Ld. DR and perused the record placed before us. The assessee is a charitable trust registered under the Bombay Public Trust Act, 1950 and was incorporated on 25.01.2012 and is engaged in charitable cum religious activities. For getting approval u/s 80G(5) of the Act, assessee filed application on Form 10AB on 20.03.2024. Certain details called for vide notice dated 16.05.2024 were submitted by the assessee. Thereafter certain more information about nature of activities and actual activities carried out in last 3 years were called vide notice dated 07.08.2024 asking the assessee to file the reply by 14.08.2024. But the assessee failed to give any reply and then on 27.08.2024 assessee’s application was rejected.

5.

Considering the facts and circumstances of the case and also being fair to both the parties and in the interest of natural justice, we deem it proper to provide one more opportunity to the assessee trust and restore the issue of application for approval u/s 80G(5) of the Act to the file of Ld. CIT(E) for carrying out the proceedings in accordance with law. However assessee is directed to furnish all necessary details before Ld. CIT(A) which are required under the law for getting the approval u/s 80G(5) of the Act and refrain from taking unnecessary adjournments. Effective grounds of appeal of the assessee are allowed for statistical purposes.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 17th day of March, 2025.

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