SANT KAVARRAM DHAM,AMRAVATI vs. CIT EXEMPTION, PUNE, PUNE

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ITA 152/NAG/2025Status: DisposedITAT Nagpur18 June 2025Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI K.M. ROY (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted acknowledgments for filing some documents, indicating it wasn't a complete non-compliance. The issue required a proper adjudication.

What were the facts?

The assessee sought registration under section 80G(5) of the Income Tax Act. The Commissioner issued notices for documents, which the assessee did not fully comply with. Consequently, the Commissioner rejected the application and cancelled the existing registration.

What were the issues?

Whether the Commissioner rightly rejected the registration application due to alleged non-compliance, or if the matter should be remanded for fresh consideration?

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY

Hearing: 18.06.2025Pronounced: 18.06.2025

This appeal has been preferred by the assessee against the order dated 30/12/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Exemption), Pune [in short, “Ld.Commissioner”] for the Assessment Year (for short, “AY”) 2022-23.

2 ITA.No. 152/NAG/2025 2. The assessee by filing an application on dated 30/06/2024 had sought for registration u/sec. 80G(5) of the Act, which was taken into consideration by the Ld. Commissioner by issuing notice dated 14/08/2024, whereby the assessee was directed to furnish certain documents/replies/clarification. However, the assessee failed to comply with the said notice and, therefore, Ld. Commissioner again issued three notices and as per impugned order though the assessee furnished some of the documents, however not complied with the notices fully, therefore, Ld. Commissioner not only rejected the application filed by the assessee for registration u/sec. 80G(5) of the Act but also cancelled the provisions registration granted u/sec. 80G(5)(iv) dated 28/02/2023. Thus, the assessee being aggrieved has preferred this appeal challenging the impugned order.

3.

At the outset, the assessee through acknowledgments dated 03/12/2024 & 10/12/2024 has demonstrated that it has already filed various documents and therefore it cannot be construed that it is a case of non–compliance completely. We observe that admittedly, issue involved remained to be adjudicated in its right perspective and proper manner. Thus, considering the aforesaid peculiar facts and circumstances of the case, and the fact that the ld.DR also not refuted the claim of the assessee qua filing of certain documents as mentioned above vide acknowledgments, we are inclined to remand the instant case to the file of Ld. Commissioner for decision afresh, suffice to say by affording a reasonable opportunity of being heard to the assessee, in order to comply with the principles of natural justice. The assessee is also directed to comply with the notice to be issued by the Ld. Commissioner and file the relevant documents and reply, required if any by the Ld. Commissioner for just and proper decision of the case. It is clarified that in case of any latches, the assessee shall not be entitled for any leniency.

3 ITA.No. 152/NAG/2025 4. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 18.06.2025.

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