SHREE SAURASHTRA KADWA PATEL SAMAJ,PUNE vs. CIT EXEMPTION, PUNE, PUNE

This appeal is filed by the assessee directed against the order passed by the ld. Commissioner of Income Tax, Exemption, Pune [‘the CIT, Exemption’] dated 01.11.2023 passed u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Income Tax Act, 1961 (‘the Act’).

Briefly, the facts of the case are that the appellant is a charitable society registered under the provisions of Bombay Public Trusts Act, 1950. It is formed with the objects of Navratri Function, Sports Activity, Makar Sankranti, Education Excellency Award and Cultural Programs etc. The appellant society had applied for grant 2 of registration u/s 12AB r.w.s. 12A of the Act in Form 10A on 25.03.2023. Thereafter, the appellant society had applied for grant of registration in Form 10AB on 10.05.2023. On receipt of the said application, the ld. CIT, Exemption had called for certain details vide letter dated 09.08.2023. The said letter was duly complied with by the appellant society. However, the ld. CIT, Exemption had sought further information issued notice on 20.10.2023 requiring the appellant society to comply with the said notice on or before 25.10.2023. The appellant society sought further time to comply with the said notice. The ld. CIT, Exemption without disposing of the adjournment petition had proceeded with disposal of the application for grant of registration. In the circumstances, the ld. CIT, Exemption had rejected the application filed by the appellant society had also cancelled the provisional registration granted on 01.04.2023. 3. Being aggrieved, the appellant is in appeal before us in the present appeal. 4. The ld. AR submits that the appellant could not comply with the notice dated 20.10.2023 for want of reasonable time and, therefore, prayed that the matter be remanded to the ld. CIT, Exemption for de novo consideration.