AHUJA ANIMAL CARE FOUNATION,THANE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

We have heard rival contention and perused the material placed on records and we note that, the appellant company vide Form No.10AB dt. 13/07/2023 made an application to the respondent u/c (iii) of section 12A(1)(ac) of the Act thereby sought regular/final registration u/s 12AB of ITAT-Pune Page 1 of 3

The record prima-facie reveals that, upon appellants failure to annexe required documents as contemplated u/r 17A(2)(k) of IT-Rules, 1962 the Ld. CIT(E) by notice dt. 20/10/2023 accorded an opportunity to make good the deficiency in the application, which the appellant attended. After considering the submission of the appellant, certain discrepancies were noticed and for the reason by a notice dt. 08/11/2023 the appellant was again called upon to cure the defects and clarify the discrepancies which appellant claims to have complied well in time per contra the Ld. CIT(E) formed the every basis of non-compliance thereto in rejecting the aforestated application.

We note that, the certificate attached to the paper book confirms the fact that the appellant during the pendency of proceedings before the registering authority was failed to furnish the copy audited financial statement for the year 2022-23. However it did comply with other filing requirements of rule 17A(2)(k) of the Income Tax Rules, 1962. It is also on record that, the appellant furnished as many as 10+1 enclosures [Pg05-07/PB] in reply to the notice dt. 20/10/2023, which remained to be looked into by the Ld. CIT(E) while drawing the conclusion over subject matter.

In view thereof, the impugned in our considered view has suffered on account of non-consideration of enclosures therefore without offering our comment on merits of the case, we set aside the impugned order and remit the matter back to the Ld. CIT(E) for de-nova consideration. It is expected that, the Ld. CIT(E) shall take into consideration appellant’s all submissions including previous two submissions furnished by it on 03/11/2023 and then decide the issue in accordance with law by a well speaking order.

Needless to state that, appellant shall attend the discrepancies if any left out to be cured to the satisfaction of the Ld. CIT(E) and further shall also comply with such additional direction/requirements as may be communicated to it in faceless regime so has to enable the Ld. CIT(E) to arrive at effective conclusion on the subject matter.

In result, the appeal is ALLOWED FOR STATISTCIAL PURPOSES. U/r 34 of ITAT Rules, order pronounced in open court on this Friday 22nd day of March, 2024.