TWASTHA KASAR SAMAJ SANTHA,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE

This appeal by the assessee against the order dated 23-10-2019 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT (E)’].

We find that this appeal was filed with a delay of 762 days. To condone the said delay, the assessee filed notarized affidavit dated 23-11- 2021 explaining the reasons for delay. On perusal of the same upon hearing both the parties, the delay of 762 days are condoned.

The only issue raised by the assessee is to be decided is as to whether the CIT(E) is justified in rejecting the application seeking registration u/s. 12AA of the Act.

Heard both the parties and perused the material available on record. We note that the CIT(E) held that the assessee has not uploaded the amended copy of trust deed/MOA and also not furnished the requisite details fully on the ITBA portal vide para 5 of the impugned. The ld. AR submitted that the assessee is ready to furnish all the details before the CIT(E) for its fresh examination if the Tribunal affords an opportunity for the assessee as a last chance in remanding the matter to the file of CIT(E) for its fresh verification. Admittedly, there was no opportunity for the assessee to furnish the information sought by the CIT(E) vide notice dated 15-05-2019 which is evident from para 3 of the impugned order. Therefore, taking into consideration of undertaking advanced by the ld. AR that the assessee is ready to furnish all the details as sought by the CIT(E) vide notice dated 15-05-2019, we deem it proper to remand the matter to the file CIT(E) for its fresh verification. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the ground raised by the assessee is allowed for statistical purpose.

In the result, the appeal of assessee is allowed for statistical purpose.