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Income Tax Appellate Tribunal, PUNE ‘B’ BENCH, PUNE
Before: HON’BLE SHRI S. S. GODARA & SHRI G. D. PADMAHSHALI
बनाम / V/s Commissioner of Income Tax Officer Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : None for the Assessee Revenue by : Mr Ajaykumar Kesari सुनवाई की तारीख / Date of conclusive Hearing : 27/08/2024 घोषणा की तारीख / Date of Pronouncement : 28/08/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Exemption), Pune [hereinafter ‘CIT(E)’] dt. 16/08/2023 passed u/s 80G(5) of the Income-tax Act, 1961 [hereinafter ‘the Act’] whereby Ld. CIT(E) rejected to grant regular 80G recognition for solitary ground that application is filed seeking registration u/c (ii) of first proviso to section 80G(5) of the Act.
ITAT-Pune Page 1 of 4
Social For Action Vs CIT(E)
2. The case was called twice; none appeared at the behest of the assessee, the absence is also not supported by any letter of adjournment. On the preliminary briefing from the Ld. DR Mr Kesari that the sole & substantive grievance in this appeal is directed against the rejection to grant 80G certificate; we thought it fit to adjudicate the issue ex-parte u/r 24 of ITAT-Rules, 1963.
At the outset, after vouching sufficiency of reasons beyond undeliberate 203 days delay in instituting the present appeal, we in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), condoned the same and advanced accordingly.
Tersely stated facts borne out of the case records are; the appellant assessee e-filed its application in Form No 10AB on 15/03/2023 thereby seeking grant of regular registration certificate u/s 80G(5)(ii) of the Act under the category of charitable society / institution. The Ld. CIT(E) in- order to verify the objects, genuineness of activities and to ascertain the fulfilment of conditions for granting registration u/s 80G(5) of the Act, was put the appellant to a notice dt. 12/07/2023 thereby called certain key but additional documents. Examining the submission from the records, the Ld. ITAT-Pune Page 2 of 4
Social For Action Vs CIT(E)
CIT(E) vide para 4-5 of the impugned order rejected the appellant’s application for its failure to produce the copy of regular registration granted to it in form No 10AC u/s 80G(5)(vi) r.w.c. (i) or clause (ii) of first proviso to s/s (5) of section 80G of the Act. Aggrieved by the said rejection, the appellant assessee came in present appeal alleging the violation of principle of natural justice.
We have heard the Ld. DR Mr Kesari; and subject to the provisions of rule 18 of ITAT Rules, 1963, perused the material placed on record. We note that, pursuant to application the Ld. CIT(E) granted the assessee a provisional registration u/s 80G(5)(vi) r.w.c. (iv) of first proviso to s/s (5) of section 80G of the Act. For the purpose of seeking regular registration the assessee was required to apply u/c (iii) of first proviso to s/s (5) of section 80G of the Act. However while filing the said application the assessee inadvertently quoted as application u/c (ii) of first proviso to s/s (5) of section 80G of the Act.
During the course of proceedings before the Ld. registering authority the assessee failed to bring this mistake to the notice of Ld. CIT(E) for the want of reasonable opportunity. Failing to which the Ld. CIT(E) proceeded in accordance with the law and in absence of certificate of Regular Registration and without further opportunity to the appellant rejected the ITAT-Pune Page 3 of 4
Social For Action Vs CIT(E) application in limine without touching the merits of the case the application in violation of principle of natural justice as directed by Clause (ii)(b)(B) of 2nd proviso to section 80G(5) of the Act.
The records capable of suggesting sufficiently that, there was a bonafied mistake on the part of appellant while filing an application in seeking regular registration on the basis of provisional registration granted to it u/s 80G(5)(vi) r.w.c. (iv) of first proviso to s/s (5) of section 80G of the Act. In view therefore, we deem it fit to set aside the impugned order of rejection and remand the matter back to the file of Ld. CIT(E) with a direction to restore former application dt. 15/03/2023 and consider the aid application as being filed u/c (iii) of first proviso to s/s (5) of section 80G of the Act and adjudicate the same on merits after according reasonable opportunity of hearing to the appellant assessee. Ordered accordingly.
In result, the appeal is ALLOWED FOR STATISTICAL PURPOSES. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Wednesday 28th day of August, 2024.