APPRENTICE PROJECT FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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ITA 2039/PUN/2019Status: DisposedITAT Pune15 June 2022AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in not considering the assessee's object clauses and passing an ex-parte order. The case was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee filed an application for registration under Section 12AA. The CIT(E) rejected the application after issuing a show cause notice which was returned as 'not claimed'. The CIT(E) also did not consider the assessee's object clauses in relation to Section 2(15) of the Act.

What were the issues?

Whether the CIT(E) properly considered the assessee's object clauses while rejecting the Section 12AA registration application and if the ex-parte order was justified.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH,

Before: SHRI S.S.GODARA & DR.DIPAK P.RIPOTE

For Respondent: Shri Anurag Shivastava – DR
Hearing: 10/06/2022Pronounced: 15/06/2022

ORDER

PER S.S.Godara, JM:

1.

This Assessee’s appeal is directed against the Commissioner of Income Tax(Exemption), Pune’s order, dated 31.08.2019 passed in case no.ITBA/EXMS/EXM-1/2019-20/1017698183(1) involving proceedings u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 in short “the Act”.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

2.

Coming to assessee’s sole substantive ground that the CIT(E) has erred in law on facts in declining section 12AA registration filed on 23.02.2019, we note at the outset with the able assistance coming from the Revenue side that it had been issued a show cause notice dated 16.03.2019 which stood returned with the remarks “not claimed”. This A.Y. 2019-20 Apprentice Project Foundation (A)

appears to have formed the sole reason for the learned CIT(E) to reject the assessee’s foregoing registration.

3.

Learned departmental representative could hardly rebut the clinching factual position emanating from the CIT(E)’s discussion that the assessee’s object clause(s) in its corresponding trust deed have nowhere been considered as to under which limb of section 2(15) of the Act do they fall. This is indeed coupled with the fact that CIT(E)’s order has been passed ex-parte as well. Faced with the situation, we deem it appropriate to restore the assessee’s instant section 12AA grievance back to the CIT(E) for this afresh adjudication as per law within three effective opportunities. Ordered accordingly.

4.

Delay of 49 days is in filing of instant appeal stands condoned.

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