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Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: SHRI SATBEER SINGH GODARA, & DR.DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax-Exemption, Pune dated 19.01.2024 passed u/sec.12AB(I)(b)(ii) of the Income tax Act 1961. The assessee has raised the following grounds of appeal : “BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL PUNE AT PUNE Smt Fensibai Nemichandji Shah) Religious Charitable Trust.) Sai General Stores, Shirdi,) Appellant Tal. Kopergaon, Dist. Ahmednagar) PIN : 423109 ) V/s. Commssioner of Income Tax) Respondent CIT Exemption Pune ) MAY IT PLEASE YOUR HONOURS The Appellant above named most respectfully begs to submit grounds of Appeal against cancellation of order of 12A Registration dated 19/01/2024 vide Application No. CIT EXEMPTION, PUNE/2023-24/12AA/12678 dated 25/09/2023 having DIN No.ITBA/EXM/F/EXM45/2023- 24/1059921698(1) as under 1) The learned CIT (Exemption) Pune erred in law and on facts in cancelling Provisional Registration given on 20/11/2021 under section 12AB read with section 12A(l)(ac)(vi) of the Income-Tax Act, 1960. 2) The Ld. CIT Exemption Pune is not considering the submission made on 25/09/2023, which has explained and submitted with the form No. 10AB of the Income Tax Act. 3) The Ld. CIT Exemption Pune had given very short notices for hearings. The application is filed on dated 25/09/23, date of hearing 1st notice issued 10/11/2023 and date of submission/hearing 24/11/2023. The second notice issued 12/12/23 and response/hearing date was fixed on 20/12/23. Therefore time allowed for submission is not sufficient. Hence the learned CIT (Exemption) Pune erred in law and on facts in not granting sufficient opportunity to the appellant to submit the details/information thereby violating the principles of natural justice.
3) 4) The appellant contends contends that learned CIT(E) to have decided the matters on merits i.e., on the tests of bonafide objects, genuine activity, etc. instead of the hyper-technical aspect of section / sub-section opted during the filing of application vide form 10AB for registration u/s 12A of ITA, 1961. 5) The appellant craves leave before Hon’ble ITAT to add, alter, clarify, explain, modify, delete any of the grounds of appeal, set-aside and to seek any just and fair relief.” Delay Condonation : 1.1 Assessee filed Affidavit and petition for condonation of delay of 71 days in filing appeal. We are convinced that there was reasonable cause for Delay. Hence, Delay condoned.
2 Submission of ld.AR : 2. Ld.Authorised Representative(ld.AR) for the assessee submitted that assessee had filed details vide submission dated 25.09.2023 which contained copy of the Trust Deed, copy of Financials, Registration Certificate issued by Charity Commissioner. In spite of submitting these documents ld.CIT(E) has not considered these documents. Ld.AR pleaded that assessee is a Charitable Trust and has been regulatory filing the Return of Income. Ld.AR submitted that copy of Return of Income was also filed for A.Y.2020-21 and A.Y.2021-22 before the ld.CIT(E). Ld.CIT(E) failed to consider these documents. The ld.AR submitted that the case may be set-aside to ld.CIT(E).
Ld.Departmental Representative(ld.DR) for the Revenue relied on the order of ld.CIT(E).
Findings & Analysis : 5. We have heard both the parties and perused the records. It is observed that assessee had submitted copy of Trust Deed, copy of Income and Expenditure Account, copy of Return of Income. However, ld.CIT(E) has not discussed these documents in the 3 order. It is observed that assessee is a Charitable Trust duly registered with