SHREE DATTAKRUPA FOUNDATION,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE, PUNE

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ITA 327/PUN/2024Status: DisposedITAT Pune28 June 2024Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(Exemption) to grant one last opportunity to the assessee to submit the requisite details. The assessee was directed to comply without seeking adjournments, failing which the CIT(Exemption) could pass an order as per law.

What were the facts?

The assessee's application for registration under Section 12AA and approval under Section 80G was rejected by the CIT(Exemption) due to non-compliance and lack of supporting documents regarding its charitable activities. The assessee had failed to provide required information despite multiple opportunities.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for registration and approval without granting sufficient opportunity. Whether the assessee should be given a final chance to submit supporting documents.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,Section 12A(1)(ac),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Prasad S Bhandari
For Respondent: Shri Pankaj Kumar

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. DR, ITAT, ‘A’ Bench, Pune 4. गार्ड फाईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 25.06.2024 Sr. PS/PS 2 Draft placed before author 27.06.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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