SHRI GORAKSHAN SANSTHA,YAVATMAL vs. CIT EXEMPTIONS PUNE, PUNE

Date of Hearing – 06/01/2025 Date of Order – 27/01/2025

O R D E R PER V. DURGA RAO, J.M.

This appeal by the assessee is emanating from the impugned order dated 210/07/2024, passed by the learned Commissioner of Income Tax (Exemptions), Pune, [“learned CIT(E)”], for the assessment year 2025-26.

“1 Whether on the facts and circumstances of the case the learned CIT Exemptions Pune was justified in rejecting the application for provisional registration granted on 28/05/2021 under section 12AB read with section 12A(1)(ac) (vi) of the Income Tax Act, 1961 and cancelling it for want of documents pertaining to genuineness of activities of the trust. 2. The Appellant craves leave to add or alter any other ground that may be taken at the time of hearing.”

2 Shri Gorakshan Sanstha ITA no.493/Nag./2024 3. During the course of hearing, while going through the material available on record, we find that the assessee neither before the Assessing Officer nor before the learned CIT(A) appeared to assist the authorities below to dispose off its appeal and resultantly both the authorities below have dismissed the assessee’s appeal by passing ex–parte orders.

4. Before us, the learned Counsel for the assessee submitted that the learned CIT(A) passed an ex-parte order and since the assessee could not avail the opportunities granted by the learned CIT(A) to argue the matter, therefore, the learned Counsel for the assessee prayed that one opportunity may be granted by restoring the matter to the file of the learned CIT(A) to enable the assessee to substantiate its case before the learned CIT(A).

2. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assesse, however, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).