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Facts
The assessee, Parbhani Astronomical Society, applied for registration under Section 12A(1)(ac) of the IT Act. The CIT(E) issued notices seeking information/clarification, but the assessee failed to comply, leading to the rejection of the application and cancellation of provisional registration under Section 12AB. These appeals were filed against the rejection orders, with a delay in filing being condoned by the Tribunal.
Held
For ITA No.2581/PUN/2025, the Tribunal set aside the CIT(E)'s order, remanding the matter for fresh consideration with directions to provide the assessee a proper opportunity of hearing and for the assessee to comply with all requisite information requests. For ITA No.2580/PUN/2025, the appeal was dismissed as withdrawn by the assessee.
Key Issues
Whether the CIT(E) was justified in rejecting the registration application under Section 12AB without providing proper opportunity to the assessee.
Sections Cited
12AB, 12A(1)(ac), 12A(1)(ac)(vi)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
ORDER PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 12.12.2024 and 30.01.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. There is delay in filing of the present appeals. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeals within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeals.
: 3. Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of IT Act on 29.09.2023. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, notices were issued by Ld. CIT, Exemption, Pune through ITBA portal on 24-11-2023 & 09-01-2024 respectively, requesting the assessee to upload certain information/clarification. In the absence of any compliance from the side of the assessee Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted to the assessee on 02.11.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act.
It is this order against which the assessee is in appeal before this Tribunal.
Ld. AR appearing from the side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee and, therefore, the impugned order of Ld. CIT, Exemption, Pune is not justified. It is the sole prayer of the counsel of the assessee that if one final opportunity is provided, the assessee is in a position to substantiate the application for registration. Accordingly, it was requested before the Bench to set- aside the impugned order passed by Ld. CIT, Exemption, Pune with a direction to provide at least one more opportunity to furnish the requisite documents/information as desired by Ld. CIT, Exemption, Pune.
Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same.
We have heard Ld. Counsels from both the sides and perused the material available on record.
Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information/ submissions in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal
raised by the assessee are allowed for statistical purposes.
9. In the result, the appeal filed by the assessee in is allowed for statistical purposes. :
10. Ld. counsel appearing from the side of the assessee sought permission to withdraw this appeal. Ld. DR appearing from the side of the Revenue raised no objection to the request of the assessee. Accordingly, the appeal filed by the assessee in is dismissed as withdrawn.