NASHIK DISTRICT TRANSPORT ASSOCIATION,NASHIK vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R.K. PANDA & SHRI S.S. GODARA
आदेश / ORDER PER S.S. GODARA, JM :
These assessee’s twin appeals ITA Nos.1394 and
1395/PUN/2023 arise against the CIT
(Exemption), Pune’s separate orders dated 23.10.2023 passed in
case No. ITBA/EXM/F/EXM45/2023-24/1057286786(1) and
ITBA/EXM/F/EXM45/2023-24/1057287028(1) in proceedings
u/s.12AA and 80G of the Income-tax Act, 1961, ‘the Act’,
respectively.
Heard both the parties. Case files perused.
2 ITA Nos.1394 & 1395/PUN/2023 Nashik Dist. Transport Association
It emerges at the outset from a combined perusal of the
assessee’s instant twin appeals that the learned CIT(Exemption)
has refused its section 12A registration as well as 80G approval
applications, both filed on 19.05.2023. The Revenue vehemently
argues before us that the CIT(Exemption) had duly afforded
various effective opportunities to the assessee which it failed to
avail by filing all the relevant supportive material.
Faced with this situation, we note from a perusal of the
CIT(Exemption)’s impugned discussion in pages 8 to 10 in the
assessee’s former appeal ITA No.1394/PUN/2024 that he had
issued a show cause notice on 14.10.2023, for compliance on
19.10.2023 which was followed by the impugned order getting
passed on 23.10.2023. Meaning thereby that the effective time
granted for putting up the case to the assessee is hardly that of 07
days if the closed holidays are excluded. Coupled with this,
learned counsel has submitted before us that there was a
communication gap on part of assessee, his auditor’s office and the
arguing counsel’s side. Be that as it may, once it has come on
fact that there was not enough time granted to the assessee in
section 12A registration and 80G approval proceedings in the
3 ITA Nos.1394 & 1395/PUN/2023 Nashik Dist. Transport Association
foregoing terms, we deem it appropriate to restore it’s instant twin
appeals back to the CIT(Exemption) for his afresh adjudication as
per law subject to the rider that it shall be the assessee’s
responsibility only to plead and prove all the relevant facts within
three effective opportunities in consequential proceedings.
Ordered accordingly.
To sum up, these assessee’s twin appeals ITA Nos.1394 &
1395/PUN/2023 are allowed for statistical purposes in above
terms. A copy of this common order be placed in the respective
case files. Order pronounced in the Open Court on 22nd October, 2024.
Sd/- Sd/- (R.K. PANDA) (S.S. GODARA) VICE PRESIDENT JUDICIAL MEMBER
पुणे Pune; �दनांक Dated : 22nd October, 2024 Satish
4 ITA Nos.1394 & 1395/PUN/2023 Nashik Dist. Transport Association
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to: 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The concerned Pr.CIT; िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / 4. DR ‘A’, ITAT, Pune गाड� फाईल / Guard file 5. आदेशानुसार/ BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
