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Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / िनधा�रण वष� / Assessment Year : - Seth Manoharlalji And The Commissioner of Anjela Agrawal Charitable Vs Income Tax(Exemption), Trust, Pune. C/o.Cure IT Hospital Pvt. Ltd., Dighori Udan Pul Chowk, Ring Road, Nagpur – 440009. PAN: AAMTS 1574 R Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Kailash Kanojiya – Sr.DR Date of hearing 28/08/2023 Date of pronouncement 31/08/2023 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Exemption), Pune dated 21.12.2018 under section 80G(s) of the Income Tax Act, 1961. The Assessee has raised the following grounds of appeal : Seth Manoharlalji And Anjela Agrawal Charitable Trust [A] “1. On the facts and in the Circumstances of the case, the Lerned CIT (Exemption) Pune (Nagpur Camp) should not have ignored the papers for compliance for Application U/s 80G(s) filed on his table personally by the counsel mr. V.V.Saranjame CA and saying that the appellant did not attend on 13.12.2018 and this Honourable Court be pleased to give proper opportunity to the Appellent.
2. Without prejudice to the forgoing ground and on the facts and the circumstances of the case the learned CIT(EXEMPTION) was not justified in giving only one opportunity to the appellent.
3. Anyother grounds as may be raised by at the time of appeal for which the appellant crave leave.
The appeal came up hearing on 28th Aug, 2023. At the 2. time of hearing, no one appeared on behalf of the assessee.
Brief facts of the case : 3. The Assessee is a Trust established under the Trust Deed and is registered under BPT Act 1950 with, the Ass Charity Commissioner, Nagpur vide reg no F-2653/Nagpur dated 20/10/2012 and has filed an application for registration u/s.80G of Income Tax. Act, 1961 in Form No.10G on 15.12.2017. Seth Manoharlalji And Anjela Agrawal Charitable Trust [A] 3.1 On perusal of the trust deed and documents the ld.CIT(E) held as under : “6. In the absence of the requisite details, I am not satisfied about the genuineness of the charitable activities claimed to be carried out by the trust / institution -and therefore, the request of approval u/s 80G(5!H) of the Income-tax. Act, 1961 cannot be accepted.”
The ld.DR relied on the order of the ld.CIT(E). Findings and Analysis : 5. We have heard ld.DR for the Revenue and perused the records. It is observed that ld.CIT(E) has rejected assessee’s application on the ground that no credible evidence regarding activities carried out by assessee has been filed, therefore, ld.CIT(E) stated that he was unable to draw any satisfactory conclusion about genuineness of the activities. However, the assessee claimed that assessee had filed details. In these facts and circumstances of the case we set-side the order to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity to assessee before passing the order. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. Seth Manoharlalji And Anjela Agrawal Charitable Trust [A]
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 31st August, 2023.