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Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
ORDER
PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER
This appeal preferred by the assessee emanates from order of the ld. C.I.T. Exemption, Pune 25-03-2021 as per the following grounds of appeal.
1. On the facts, circumstances and in law, the CIT Exemption, Pune, has erred in rejecting the application of the Appellant made for registration u/s 12AA (1)(b)(ii) without appreciating all the facts and circumstances and submission made and coming to untenable conclusions based on irrelevant and extraneous conditions not warranted by law. The appellant may be granted registration in accordance with law.
The appellant craves leave to ad, amend, alter or delete any one or more of the grounds of appeal
as may be required in the nature and circumstances of the case.”
2. The solitary grievance of the assessee is the rejection of application for registration u/s 12AA of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) by the ld. CIT Exemption.
3. At the time of hearing, the ld. A.R of the assessee prayed for an adjournment which is rejected. Parties are heard, materials on record are considered and the matter is adjudicated on merits.
The relevant facts are that the assessee made an online application in form No. 10A for approval of the Trust/Institution u/s 12AA of the Act on 23-09- 2020 under the category of Religious-cum-Charitable Trust/Institution. The assessee is registered under the Bombay Public Trust Act, 1950 with registration No. e/8076/9 dated 08-01-2017.
It is evident from para 3 and 4 of the order of the ld. CIT Exemption that the assessee has not filed certain documents/evidences specifically regarding the Donations Received for Corpus Fund and that the assessee has also not submitted copies of directions received from donors treating the same donation towards corpus. We also observe from the date of order of the ld. CIT Exemption i.e. 25-03-2021 that the period is covered by the pandemic and it is in all probabilities because of which the assessee was not able to furnish the requisite details before the concerned authority. We are of the considered view that the matter needs to be verified in detail and therefore, in the interest of justice, we set aside the order of the ld. CIT Exemption and remand the matter back to his file to re-adjudicate as per law considering the detailed evidences that should be filed before him by the assessee and at the some time, we direct the assessee to be present before the ld. CIT Exemption with all the relevant documents/evidences to represent their case on merits. Grounds of appeal are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on this 29th day of November, 2022