TEER FOUDATION,NASHIK vs. CIT (EXEMPTION) PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE ‘B’ BENCH, PUNE
Before: HON’BLE SHRI S. S. GODARA & SHRI G. D. PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No. 0985/PUN/2024 Teer Foundation D3-, Vitthal Garden RH, ITI-Ambad Link Rd., Trimurti Chowk, Nashik-422008 PAN:AAICT6392B . . . . . . . अपीलार्थी / Appellant
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 : 26/08/2023 घोषणा की तारीख / Date of Pronouncement : 26/08/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The assessee agitates the order of Ld. Commissioner of Income Tax (Exemption), Pune [hereinafter ‘CIT(E)’] dt. 17/04/2024 passed u/s 80G(5) of the Income-tax Act, 1961 [hereinafter ‘the Act’] whereby Ld. CIT(E) rejected to grant regular 80G recognition/certificate to the assessee for solitary reason of non-production of certificate of regular registration u/s 12AB r.s.w. 12A(1)(ac)(iii) of the Act.
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Teer Foundation ITA No.0985/PUN/2024 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. 3. Tersely stated facts borne out of the case records are; the appellant assessee e-filed its application in Form No 10AB on 31/10/2023 thereby seeking grant of regular registration certificate u/s 80G(5)(iii) 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. 11/01/2024 & 04/04/2024 thereby called certain key but additional documents. Examining the submission from the records, the Ld. CIT(E) vide para 5.1 of the impugned order rejected the appellant’s application for its failure to produce the copy of regular registration u/s 12AB r.w.s. 12A(1)(ac)(iii) or 10(23) of the Act, as the appellant was not being falling in any of the exempted category. ITAT-Pune Page 2 of 4
Teer Foundation ITA No.0985/PUN/2024 4. Aggrieved by the said rejection, the appellant assessee came in present appeal alleging the action of Ld. CIT(E) as unlawful.
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, the application for regular registration u/s 12AB of the Act in the case of assessee was rejected by the Ld. registering authority and when the subject-matter travelled in first appeal before the Tribunal, the Ld. Co-ordinate bench vide its order in ITA 023/PUN/2023 dt. 13/04/2023 remanded the issue back to the file of Ld. CIT(E) for de-nova consideration, which is informed to have pending to be disposed-off by the Ld. CIT(E). Since the proceedings under the Act for issuance/grant of regular registration 12AB r.w.s. 12A(1)(ac)(iii) of the Act is pending for finality before the Ld. CIT(E), it was impossible for the appellant to produce the certificate. In absence of such certificate the Ld. CIT(E) without further opportunity to the appellant rejected 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.
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Teer Foundation ITA No.0985/PUN/2024 7. It is on the record that the grant of regular 12AB registration is still pending before the Ld. CIT(E) and the assessee could only be able to produce the copy therefore once it is granted to it, therefore impugned proceedings culminated prior to deciding the fate of application for grant of 12AB regular registration is like putting the tail before the head. For the aforestated reasons, without commenting on the merits of the present case, we deem it fit to restore this matter back to the file of Ld. CIT(E) with the direction to deal with the same in accordance with law after considering the finality of appellant’s application for registration u/s 12AB of the Act. We order accordingly.
In result, the appeal of the assessee is ALLOWED FOR STATISTICAL PURPOSES in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Monday 26th day of August, 2024.
-S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिनाांक / Dated : 26th day of August, 2024. आदेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to : 1.अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT, Pune 4. The Pr. CIT(E), Pune 5. DR, ITAT, ‘B’ Bench, Pune 6. गार्डफ़ाइल / Guard File. आिेशानुसार / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकरअपीलीय न्यायादिकरण, पुणे / ITAT, Pune.
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