SHRI GULABRAO ESHWARA KHANDVE EDUCATION FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE
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Income Tax Appellate Tribunal, PUNE BENCHES “B” : PUNE
Before: SHRI RAMA KANTA PANDA & SHRI SATBEER SINGH GODARA
PER SATBEER SINGH GODARA, J.M. :
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”).
Case called twice. None appears at assessee’s
behest. It is accordingly proceeded ex-parte.
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
2 ITA.No.860/PUN./2024
failure in filing all the relevant details in the corresponding
proceedings. Mr. Ajay further takes us to the CIT(E) detailed
discussion in para-4 that the assessee had not even proved
genuineness of it’s activities during registration proceedings.
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.
3 ITA.No.860/PUN./2024
Order pronounced in the open Court on 30.08.2023.
Sd/- Sd/- (RAMA KANTA PANDA) (SATBEER SINGH GODARA) VICE PRESIDENT JUDICIAL MEMBER
Pune, Dated 30th August, 2024
VBP/-
Copy of the Order forwarded to :
The Appellant. 2. The Respondent. 3 The Pr. CIT concerned. 4. DR, ITAT, “B” Bench, Pune. 5. Guard File.
BY ORDER,
// TRUE COPY //
Senior Private Secretary ITAT, Pune.
