PUNE BRANCH OF INDIAN SOCIETY OF NEPHROLOGY,PUNE vs. CIT, EXEMPTION, PUNE

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ITA 30/PUN/2021Status: DisposedITAT Pune13 May 20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the assessee was not given a sufficient opportunity to respond to the CIT's notice due to communication issues, and therefore, the matter should be remanded.

What were the facts?

The assessee, a charitable trust, applied for registration under Section 12AA. The CIT, Exemption rejected the application, stating that the assessee did not provide further details requested in a notice. The assessee claimed the notice was not received via email and was only uploaded to the ITBA portal, preventing them from responding.

What were the issues?

Whether the CIT, Exemption was justified in rejecting the application for registration under Section 12AA without providing sufficient opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Kishor Phadke
Hearing: 13.05.2021Pronounced: 13.05.2021

ORDER

PER S. S. VISWANETHRA RAVI, JM:

1.

This appeal by the assessee against the order dated 24.03.2020 passed by the CIT, Exemption, Pune.

2.

We note that this appeal was filed with a delay of 269 days and to condone the same, assessee filed an affidavit dated 14.02.2021. Upon hearing both the parties and on perusal of the affidavit, we condone the delay of 269 days. 3. The assessee raised two grounds of appeal

amongst which the only issue raised for our consideration is whether the CIT, Exemption is justified in 2 rejecting the application u/s 12AA of the Act without giving sufficient opportunity to the assessee in the facts and circumstances of the case.

4. Heard both the parties and perused the material available on record. The assessee is a public charitable trust formed on 12.03.2018 and registered under the Bombay Public Trust Act, 1950 and the Societies Registration Act, 1860. Considering the object of the trust and activities to be carried out, the assessee filed an application online to the CIT, Exemption, Pune for grant of registration u/s 12AA of the Act on 22.09.2019. In response to the said application, the CIT, Exemption issued a notice through online seeking submissions of the assessee in support of seeking registration. The assessee submitted his submissions on 21.11.2019. Again, the CIT, Exemption sought further details from the assessee. According to the ld. AR, the said notice was not received on email but was uploaded on the ITBA Portal. His contention was that there was no opportunity for the assessee to submit further details as sought by the CIT, Exemption in response to the notice dated 01.02.2020. Having no submissions from the assessee, the CIT, Exemption proceeded to pass order on 24.03.2020 on which date National Lockdown was imposed due to Pandemic COVID-19. We find as rightly pointed by the ld. AR that there was no opportunity for the assessee in response to the notice dated 01.02.2020 wherein the CIT, Exemption stated to have asked further details from assessee, the notice of which uploaded on ITBA Portal but not to the email of the assessee. The ld. DR did not controvert the same and he fairly agreed for remand of matter to the file of the CIT, Exemption for his fresh consideration. In view of the facts and circumstances of the case and the submissions of the ld. AR and ld. DR, we deem it proper to remand the matter to the file of the CIT, Exemption for his fresh consideration in view of the discussion

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