SHRI GULABRAO ESHWARA KHANDVE EDUCATION FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

This assessee’s appeal, arise against the CIT (Exemption), Pune, Pune’s Din and Notice No. ITBA/EXM/F/EXM45/2023-24/1062421136(1), dated 11.03.2024, involving proceedings u/s.12AB of the Income Tax Act, 1961 (in short “the Act”).

Learned CIT-DR vehemently argued during the course of hearing that the CIT(E) herein has rightly declined the assessee’s sec.12A registration on account of the latter’s

We have given our thoughtful consideration to the assessee’s pleadings and Revenue’s foregoing contentions. We find from a perusal of the CIT(E)’s impugned order that he has not even discussed the assessee’s object clauses in the trust deed as to under which limb the case is covered i.e., whether for the specified charitable objects or under the last head of general public utility. This is indeed coupled with the fact that the CIT(E) had granted last opportunity on 01.03.2024 followed by his impugned order dated 11.03.2024 and therefore, possibility of some communication gaps at assessee’s behest also could not be altogether ruled-out. Be that as it may, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(E) for his afresh appropriate adjudication as per law, preferably within three effective opportunities of hearing, subject to the rider that it shall be the assessee’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly.

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