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Facts
The assessee filed an appeal challenging an order passed by the CIT(E). The assessee had sought registration under section 12A of the Act but failed to provide necessary documents and substantiations despite opportunities.
Held
The Tribunal noted that the assessee failed to provide necessary documents. However, considering the peculiar facts, the Tribunal remanded the issue back to the CIT(E) subject to payment of Rs. 5,500 by the assessee.
Key Issues
Whether the assessee is entitled to registration under section 12A of the Act when required documents were not filed?
Sections Cited
12A
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 16/06/2025 Date of Order – 16/06/2025
O R D E R PER K.M. ROY, A.M.
The present appeal has been filed by the assessee challenging the impugned order dated 23/12/2024, passed by the learned Commissioner of Income Tax (Exemption), Pune, [“learned CIT(E)”].
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