KRISHNA FOUNDATION,BHAYANDER EAST. THANE vs. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE

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

BEFORE SHRI R. K. PANDA, VICE PRESIDENT
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA Nos.2451 & 2452/PUN/2024

Krishna Foundation,
B-1102, Indraprasth, Golden
Nest Phase-16, Behind Jain
Bunglow, New Golden Nest,
Bhayander (E),
Thane- 401105. PAN : AAETK1676L
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 21.10.2024 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 24.05.2024 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 30.05.2024. Assessee by :
Smt. Daya Bansal
Revenue by :
Shri Ajay Kumar Keshari

Date of hearing
:
13.01.2025
Date of pronouncement
:
16.01.2025

ITA Nos.2451 & 2452/PUN/2024

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ITA No.2452/PUN/2024 :
2. The appellant has raised the following grounds of appeal :-
“1. Notice was issued by Commissioner of Income Tax (Exemption) on 26th June 2024, as per notice I (Vitthal Nawandhar, appellant) have provided all the documents in response through
E- proceeding of Income tax portal on 9th July 2024, i.e. before due date.
2. Further notice were issued by the Commissioner of Income Tax
(Exemption) after their observation, I did not responded through IT portal as due to busy schedule of ITR filing , I require more time for preparation of documents and requested for the extension for more period. Screenshot of mail is attached herewith.
3. As per further notice It is been asked to provide detail about notes on activity, Copies of invoices/bills in respect of expenditure and registration certificate i.e. 12A and 80G of trusts to whom donation paid.”

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some other date but Ld. CIT, Exemption, Pune without considering the adjournment request proceeded to decide the application for registration ex-parte and in the absence of any reply from the side of the assessee trust rejected the application for registration and also cancelled the provisional registration granted to the assessee on 31.08.2021 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 without considering the adjournment request of the assessee trust the application for registration was decided ex-parte 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 ITA Nos.2451 & 2452/PUN/2024

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assessee made compliance to the initial notices issued by the Ld.
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.2452/PUN/2024 is allowed for statistical purposes.

ITA No.2451/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 Act. Since we have remanded the issue of grant of registration u/s ITA Nos.2451 & 2452/PUN/2024

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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.2451/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 this 16th day of January, 2025. (R. K. PANDA)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 16th 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.