SHRI DOMBIVLI KUTCHI BHANUSHALI MITRA MANDAL,THANE vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, PUNE

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ITA 152/PUN/2022Status: DisposedITAT Pune21 July 20223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and, considering the assessee's inability to provide required documents due to the lockdown, remanded the matter back to the CIT(Exemption) for fresh consideration.

What were the facts?

The assessee filed an appeal with a delay of 464 days, which was condoned due to the COVID-19 pandemic lockdown. The core issue was whether the CIT(Exemption) was justified in rejecting the approval under Section 12AA.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the approval under Section 12AA, and if the assessee was provided adequate opportunity to submit required documents.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 13(1)(c),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Sumit Mantri
For Respondent: Shri Abhinay Kumbhar

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 26-09-2020 passed by the Commissioner of Income Tax (Exemption), Pune [“CIT(Exemption”)].

2.

We find that this appeal was filed with a delay of 464 days. Upon hearing both the parties, we find that the delay of 464 days is saved by the decision of Hon’ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the delay of 464 days is condoned.

3.

The only issue is to be decided is as to whether the CIT (Exemption) justified in rejecting the approval u/s. 12AA of the Act.

4.

Heard both the parties and perused the material available on record. We note that the assessee made an application in Form No. 10A for approval u/s. 12AA of the Act in the category of Charitable Trust/Institution on 26-02-2020. Considering the same, the CIT (Exemption) issued notice dated 08-06-2020 through ITBA portal requesting the assessee to upload certain other information/clarification by 30-06-2020. According to CIT (Exemption) there was no information / clarification filed by the assessee, such as, Declaration u/s. 13(1)(c) of the Act, NOC from the owner of the premises, Identity details of trustees/Directors, Note on activities conducted in the last three years or since inception, Undertaking for non-infringement of 1st Proviso to section 2(15) of the Act, Bank account statements, Supportive credible evidence in respect of activities carried out, etc. The ld. AR admits that there was no opportunity for the assessee to upload the said details due to National Lockdown during Pandemic Covid-19 and prayed to remand the matter to the file of CIT (Exemption) for its fresh consideration. The ld. DR did not report objection in remanding the issue to the file of CIT (Exemption). Considering the submissions of ld. AR and ld. DR and in the interest of justice, we deem it proper to remand the issue to the file of CIT (Exemption) for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim.

5.

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

Order pronounced in the open court on 21st July, 2022.

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