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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: SHRI PARTHA SARATHI CHAUDHURY & DR. DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is assessee’s appeal against the order of ld.Commissioner of Income Tax(Exemption), Pune under section 12AB(1)(b)(ii) of the Act, dated 04.08.2023. Grounds of appeal
raised by the assessee are as under :
1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income-Tax (Exemption), Pune is not justified in not granting registration u/s 12AB of the Act to the Appellant. Reliance AB Lodha Memorial Foundation [A]
On the basis of the facts and in the circumstances of the case and as per law, the Commissioner of Income-Tax (Exemption) is not justified in cancelling the provisional registration u/s 12AB of the Act.
3. The appellant craves for the addition to, deletion, alteration, modification of the above ground of appeal.”
Findings & Analysis : 2. We have heard both the parties and perused the records. It is observed that ld.CIT(E) in para 2.2 and 2.3 of his order has stated that a notice was issued to the assessee on 25.07.2023 asking some specific questions and calling for explanation regarding certain specific discrepancies. It is further mentioned by ld.CIT(E) that the due date for compliance to notice dated 25.07.2023 was 28.07.2023, and since assessee failed to file reply before 28.07.2023, the ld.CIT(E) rejected the assessee’s application for non-compliance. During the appellate proceedings, the ld.AR’s of the assessee submitted that assessee had filed adjournment letter in response to notice 25.07.2023. Copy of the screenshot is enclosed by the assessee in the paper book at page no.344. The ld.AR submitted that assessee had filed submission on 03.08.2023, which is at page no.345 to 376 of the paper book. The ld.AR also brought to our notice copy of the screenshot obtained from e-filing portal of the Income Tax to demonstrate that assessee had filed 2 Reliance AB Lodha Memorial Foundation [A] reply on 03.08.2023. It is observed that ld.CIT(E) had passed order rejecting assessee’s application on 04.08.2023 without taking cognizance of assessee’s submission filed om 03.08.2023. The assessee had filed elaborate submission on 22.05.2023 containing around 200 pages. The ld.CIT(E) has not discussed the submission dated 22.05.2023 and 03.08.2023. Thus, the ld.CIT(E) had failed to take cognizance of elaborate submission of the assessee and merely rejected the assessee’s application for non-compliance. In these facts and circumstances of the case, we set-aside the order of the ld.CIT(E) to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of hearing to the assessee. The submission of the assessee is in the paper book filed by the assessee, copy of the paper book was given to Ld.CIT(DR). The ld.CIT(E) hall get copy of the paper book from Ld.CIT(DR).
Accordingly, appeal of the assessee in is allowed for statistical purpose.