SHRAMNER MAGASWARGIYA BAHUUDESSHIYA SANSTHA ,NAGPUR vs. CIT EXEMPTION , PUNE

The assessee, by filing an application on 07/06/2024, had sought for registration under section 12A of the Act, however, despite affording various opportunities, as it clearly appears from the impugned order and also from Page–137 of the paper book, the assessee just replied to query and has not filed any documents nor substantiated its claim and, therefore, the assessee is 2 Shramner Magaswargiya Bahuudesshiya Sanstha Nagpur ITA no.122/Nag./2025 not entitled for any leniency. However, considering the peculiar facts and circumstances of the case in totality, as the issue involved in the application filed by the assessee, remains to be adjudicated in its right perspective and proper manner, specifically in the absence of relevant documents and submissions which the assessee has admittedly failed to file, this Court is inclined to remand the issue back to the file of the learned CIT(E), however, subject to payment of ` 5,500 (Rupees five thousand and five hundred only) to be deposited within 15 days from the date of this order before the Revenue authorities under the “Other Head”. The assessee is also directed to file the relevant submissions/documents. It is clarified that, in case of subsequent default, the assessee shall not be entitled for any leniency.

In the result, appeal of the assessee is allowed for statistical purposes in terms as indicated above. Order pronounced in the open Court on 16/06/2025