AHUJA ANIMAL CARE FOUNATION,THANE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE
Before: HON’BLE SHRI PARTHA SARATHI CHOUDHURY & SHRI G. D. PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “A” BENCH, PUNE BEFORE HON’BLE SHRI PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 54/PUN/2024
Ahuja Animal Care Foundation B/305, Solitaire Tower, 15 Everest World, Kolshet Thane-400607 PAN: AAVCA8438N . . . . . . .अपीलार्थी / Appellant
बनाम / V/s The Commissioner of Income Tax (Exemption), Pune . . . . . . . प्रत्यर्थी / Respondent
द्वारा / Appearances Assessee by : Mr Bhuvanesh Kankani [‘Ld. AR’] Revenue by : Mr Keyur Patel [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 22/03/2024 घोषणा की तारीख / Date of Pronouncement : 22/03/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present appeal u/s 253(1)(c) of the Income-tax Act, 1961 [‘the Act’] is filed against the DIN & order No. ITBA/EXM/F/EXM45/2023-24/1058411568(1) dt. 01/12/2023 passed by the Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] u/s 12A(1)(ac)(vi) of the Act.
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
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Ahuja Animal Care Foundation Vs CIT(E) ITA No.54/PUN/2024 the Act. The aforestated application by the impugned order is rejected and in consequence provisional registration was cancelled the by the Ld. CIT(E) for his failure to arrive at positive satisfaction about genuineness of activities of the appellant in the absence of evidences and non-compliance of notices issued to cure the discrepancies notified.
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.
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Ahuja Animal Care Foundation Vs CIT(E) ITA No.54/PUN/2024 5. 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.
-S/d- -S/d- PARTHA SARATHI CHAUDHURY G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ PUNE ; ददनाांक / Dated : 22nd day of March, 2024. आदेशकीप्रतितलतपअग्रेतिि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr.CIT(Exemption),Pune 4. The CIT-Concerned (MH-India) 5. DR, ITAT, Pune Bench ‘A’, Pune 6.गार्डफ़ाइल / Guard File. Ashwini आदेशानुसार / By Order वररष्ठदनजीसदिव / Sr. Private Secretary आयकरअपीलीयन्यायादधकरण, पुणे / ITAT, Pune.
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