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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER S.S. VISWANETHRA RAVI, JM :
This appeal by the assessee against the order dated 05-10-2020 passed by the Commissioner of Income Tax (Exemption), Pune.
The assessee raised 6 grounds of appeal amongst which the only issue emanates for consideration is as to whether the CIT(Exemption) justified in rejecting the application filed seeking registration u/s. 80G of the Act in the facts and circumstances of the case.
3. Heard both parties and perused the material available on record. We note that on perusal of Para No. 3 of impugned order that the CIT(Exemption) clearly held that the assessee has not submitted any supporting evidences in respect of details of employees/teachers regarding the payment of salaries. The ld. AR, Shri Girish Dave submits that the said details were not sought by the CIT(Exemption) in the proceedings and drew our attention to Page Nos. 92 to 94 of the paper book and argued that nowhere in Q. Nos. 1 to 21 the CIT(Exemption) asked for the details of employees/teachers and the details of payment of salaries. His contention is that without asking any details of such information regarding the list of employees/teachers and payment of salaries and denying the application for recognition u/s. 80G of the Act are against the principles of natural justice. On perusal of Page Nos. 92 to 94 which was issued to the assessee by the CIT(Exemption) requesting to upload following informations in the process of proceedings, we find nowhere amongst the 21 Questions no details in that regard sought by the CIT(Exemption). Further, on perusal of Para No. 3.1 of the impugned order, we note that the CIT(Exemption) held no details regarding the receipt of donations were submitted by the assessee. The ld. AR drew our attention to Page No. 433 of the paper book and submitted that the assessee furnished all the details as sought by the CIT(Exemption) vide its notice dated 28-07-2020 and drew our attention to Page Nos. 436 to 440 of the paper book. On perusal of Page No. 436 of the paper book it is clear that the assessee had given additional documents in response to the notice issued by the CIT(Exemption) dated 28-07-2020, further, perusal shows the details of general donation and corpus donation were attached for the consideration. Further, Page Nos. 439 and 440 shows that the assessee clearly stated that the additional documents which were submitted online vide date of submissions dated 31-12-2020 also uploaded the acknowledgment receipts of its submissions dated 22- 06-2020. Therefore, it is clear having the details regarding the donations the CIT(Exemption) held no details were submitted, in our opinion is contrary to the material evidences on record. Further, we note that the CIT(Exemption) basing on the view taken regarding the above that non submissions of details of employees/teachers, payment of salaries and list of donations and donors denying the registration u/s. 80G of the Act is not justified. Therefore, in view of the relevant evidences having filed before us in the form of paper book containing Page Nos. 1 to 547, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh consideration.
4. Further, we note that the registration u/s. 12AA of the Act was granted to the assessee on 26-10-2018 and it is needless to say that the assessee has satisfied all the conditions that are required for granting of registration u/s. 12AA of the Act. It is also not in dispute that the conditions enumerated u/s. 12AA of the Act are in pari materia with the conditions as enumerated u/s. 80G of the Act, in our view, when the stringent conditions u/s. 12AA of the Act is satisfied by the assessee and when the conditions therein are similar to the conditions u/s. 80G of the Act, denying the recognition u/s. 80G of the Act, in our opinion is not justified. Thus, the CIT(Exemption) shall examine material evidences and pass order to give an opportunity to the assessee. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.
In the result, the appeal of assessee is allowed for statistical purpose.
Order pronounced in the open court on 20th October, 2021.
Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 20th October, 2021. RK आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Exemption), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 4. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 5. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,
तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune