SARDAR AANTAJI MANKESHWAR GANDHE SMRUTI NYAS,PUNE vs. CIT (E), PUNE

PER RAMA KANTA PANDA, V.P. :

This appeal filed by the assessee is directed against

the order dated 14.05.2024 of the learned CIT(E), Pune,

rejecting the application for registration u/sec.12A of the

Income Tax Act, 1961 (in short "the Act").

an application u/sec.12A in Form-10AB on 27.12.2023. With

a view to verify the genuineness of the 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, a notice was issued

2 ITA.No.1459/PUN./2024

through ITBA portal on 12.03.2024 requesting the assessee to

upload certain information . The assessee in response to the

same filed certain details. However, the learned CIT(E) on

verification of the details noticed certain discrepancies and

therefore, issued another notice to the assessee on

01.05.2024. Since the assessee did not furnish any

explanation to the discrepancies intimated to it, the learned

CIT(E) presumed that the assessee has nothing to say in the

matter. He, therefore, rejected the application filed by the

assessee and also cancelled the provisional registration

granted on 27.05.2021 u/sec.12AB of the Act read with

sec.12A(1)(ac)(vi) of the Act.

assessee is in appeal before the Tribunal.

3.1. Learned Counsel for the Assessee at the outset

submitted that adequate opportunity has not been granted by

the learned CIT(E). He submitted that in the interest of justice,

the assessee should be given an opportunity to substantiate

it’s case by filing requisite details before the CIT(E).

opposed the arguments advanced by the Learned counsel for

the assessee and submitted that despite opportunities granted

by the CIT(E), the assessee did not furnish any details.

3 ITA.No.1459/PUN./2024

Therefore, the order of the learned CIT(E) be upheld and the

grounds raised by the assessee should be dismissed.

the sides and perused the material available on record. We

find on the basis of the submissions made by the assessee in

compliance to notice dated 12.03.2024, the learned CIT(E)

found certain discrepancies and therefore, he issued another

notice to the assessee on 01.05.2024 pointing-out the

discrepancies. We find the assessee did not furnish any

explanation to the discrepancies communicated to it for which

the learned CIT(E) presumed that the assessee has nothing to

say in the matter. He therefore, rejected the application for

grant of registration and also cancelled the provisional

registration granted earlier. It is the submission of the Learned

counsel for the assessee that only one opportunity was given

by the CIT(E) and given an opportunity, the assessee is in a

position to substantiate it’s case by filing requisite details as

called for by the CIT(E). Considering the totality of the facts of

the case and in the interest of justice, we deem it appropriate

to restore the issue to the file of CIT(E) with a direction to

grant one more opportunity to the assessee to substantiate it’s

case by filing all the requisite details and decide the issue as

per fact and law. The assessee is also hereby directed to

submit the required details before the CIT(E) on the appointed

date without seeking any adjournment, failing which, the

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CIT(E) is at liberty to pass appropriate order as per law. We

hold and direct accordingly. The grounds raised by the

assessee are allowed for statistical purposes.

statistical purposes.

Order pronounced in the open Court on 29.11.2024.

Sd/- Sd/- [MS. ASTHA CHANDRA] [RAMA KANTA PANDA] JUDICIAL MEMBER VICE PRESIDENT

Pune, Dated 29th November, 2024

VBP/-

Copy to

//By Order//

//True Copy //

Sr. Private Secretary, ITAT, Pune Benches, Pune.