Case Law Details
Maharashtra Bramhakshatriya Sangh Vs CIT (Exemption) ITAT Pune)
This assessee’s appeal arises against the Commissioner of Income Tax (Exemption) [in short the “CIT(E)”], Pune’s DIN & Notice No. ITBA/EXM/F/EXM45/ 2022-23/1046485806(1), dated 27.10.2022, involving proceedings u/sec. 12AA of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
2. It emerges during the course of hearing with the able assistance coming from the Revenue side that the assessee’s sole substantive grievance pleaded herein challenges correctness of both the lower authorities action in not granting registration u/s.12A(1)(ac) of the Act on the ground that it had not submitted copy of the trust deed and other relevant material. And also that the assessee trust had been formed aiming for only a particular cast i.e., “Bramhakshatriya Community” and, therefore, the object of the assessee trust cannot be considered to be for any charity meant for general public. Therefore, the learned CIT(E) rejected the application of the assessee trust.
3. The learned CIT-DR could hardly dispute the clinching fact during the course of hearing that the CIT(E)’s impugned order nowhere deals with the assessee’s charitable activities alleged to have been carried-out as per its explanation during the relevant proceedings as well as those pleaded in the registration application u/sec.12AC of the Act. Faced with the situation and in light of the fact that the CIT(E)’s order is also a non-speaking one to this extent we deem it appropriate to restore the assessee’s substantive grievance back to the very authority for appropriate adjudication as per law preferably within three effective opportunities of hearing. Ordered accordingly.
4. This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 23.03.2023.
