M/S KAM FOUNDATION,PUNE vs. CIT(EXEMPTIONS), PUNE

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ITA 89/PUN/2021Status: DisposedITAT Pune29 June 20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that while the assessee claimed to have submitted all details, no evidence was provided to the Tribunal to support this. Therefore, the Tribunal granted one more opportunity to the assessee to furnish all details to the CIT(Exemption).

What were the facts?

The assessee applied for registration under Section 12AA. The CIT(Exemption) rejected the application due to contradictory statements and lack of credible evidence regarding the trust's activities. The assessee appealed this decision.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application due to lack of evidence and contradictory statements, and if the assessee should be given another opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Hari Krishan
For Respondent: Shri Naveen Gupta

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 23-03-2020 passed by the Commissioner of Income Tax (Exemption), Pune.

2.

Heard both the parties and perused the material available on record. We note that the assessee made an online application in Form No. 10A seeking approval of the Trust/Institution u/s. 12AA of the Act on 16-09- 2019. In order to consider the application a letter was issued through ITBA portal to the assessee on 01-11-2019 requesting to upload certain other information/clarification by 20-11-2019 in order to process the application. The assessee submitted its compliance on ITBA portal in response to the said notice. The CIT(Exemptions) observed that the statements made by the assessee are contradictory in nature since on one hand, it states that the activities are not carried out by it and on other hand it states that it has already conducted activities as stated above. He observed that the assessee has not produced any credible supportive evidence in respect of the activities claimed to have been carried and in the absence of such requisite details rejected the grant of registration.

3.

The assessee challenged the action of CIT(Exemptions) in holding the assessee could not furnish the details as called for. We find that, though the assessee raised a ground, that all the details filed before the CIT(Exemptions) for his verification regarding the genuineness of activities of the assessee but no evidence filed before this Tribunal to show that all the details were submitted before the CIT(Exemptions). Therefore, we deem it proper to afford one more opportunity for the assessee to furnish all the details before the CIT(Exemptions) for his examination. The assessee is liberty to file evidence, if any, in support of grant of registration u/s. 12AA of the Act. Thus, the order of CIT(Exemptions) is set aside and grounds raised by the assessee are allowed for statistical purpose.

4.

In the result, the appeal of assessee is allowed for statistical purpose.

Order pronounced in the open court on 29th June, 2021.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 29th June, 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

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