THANE DISTRICT KABADDI ASSOCIATION,THANE vs. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE

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ITA 1005/PUN/2024Status: DisposedITAT Pune11 September 2024Bench: SHRI RAMA KANTA PANDA (Vice President), SHRI SATBEER SINGH GODARA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the lack of communication and the CIT's discussion of Section 80G registration, which was not relevant to Section 12A proceedings. It was decided that the CIT(Exemption) should re-examine the application with a few opportunities for the assessee to present their case.

What were the facts?

The assessee, Thane District Kabaddi Association, applied for registration under Section 12A. The CIT(Exemption) rejected the application due to non-compliance and lack of response to notices. The assessee did not appear before the Tribunal.

What were the issues?

Whether the CIT(Exemption) rightly rejected the Section 12A registration application due to non-compliance and lack of response, and if the proceedings were conducted fairly.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB(1)(b)(ii),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE

Before: SHRI RAMA KANTA PANDA & SHRI SATBEER SINGH GODARA

Hearing: 09.09.2024Pronounced: 11.09.2024

ORDER PER SATBEER SINGH GODARA, J.M.

This assessee’s appeal, arises against the order of the learned CIT (Exemption), Pune, Pune’s DIN & Notice no.ITBA /EXM/F/EXM45/2023- 24/1062416491(1), dated 11.03.2024 in proceedings u/sec.12AA of the Income Tax Act, 1961 (in short "the Act").

Case called twice. None appears at assessee’s behest.

It is accordingly proceeded ex-parte.

2.

Learned CIT-DR Ajay Kumar vehemently argued during the course of hearing that the CIT(E) herein has rightly

2 ITA.No.1005/PUN./2024 rejected the assessee’s sec.12A(1) registration filed by way of it’s application submitted on 27.09.2023 on account of the corresponding non-compliance as considered in paras 2.2 to 5 of the impugned order. We note in this factual backdrop that the CIT(E) appears to have issued various notice(s); and more particularly; the last one; for the schedule date of hearing on 08.03.2024 which failed to evoke the assessee’s response. It further emerges that the CIT(E)’s detailed discussion extracting the relevant queries also raised the issue of sec.80G(v) registration which is neither here nor there in sec.12A proceedings. We are further of the considered view that lack of communication at various levels could also not be altogether ruled-out since involving online notice(s). Be that as it may, we conclude in these peculiar facts and circumstances that larger interest of justice would be met if the CIT(E) Pune examines the application(s) of the assessee afresh and adjudication thereupon, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to plead and prove all the relevant facts in consequential proceedings. Ordered accordingly.

3.

This assessee’s appeal is allowed for statistical purposes in above terms.

3 ITA.No.1005/PUN./2024 Order pronounced in the open Court on 11.09.2024.

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