Dhyas Bahuuddeshiya Sanstha Vs CIT (Exemption) (ITAT Pune)
CBDT SOP mandates minimum 15 days’ time- 12AB & 80G rejection quashed for breach of natural justice; ITAT Pune restores trust applications
Pune Tribunal set aside rejection of Trust’s applications for regular registration u/s 12AB(1)(ac)(iii) & approval u/s 80G(5)(iii). Tribunal noted that though Trust partly complied with initial notice, second notice dated 29-11-2024 granted less than one week for compliance, contrary to CBDT SOP dated 19-11-2020 mandating minimum 15 days’ time. Such short opportunity was held to be a clear violation of principles of natural justice, rendering rejection unsustainable. Accordingly, impugned orders of CIT(E) were set aside and both matters were remanded for de-novo adjudication, with direction to grant reasonable opportunity & decide afresh in accordance with law. Appeals were allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT PUNE
The captioned appeals at the instance of appellant are against the rejection of applications filed for regular registration u/s.12AB(1)(ac)(iii) and approval u/s.80G(5)(iii) of the Act framed by CIT(Exemption), Pune dated 12.12.2024.
2. Registry has informed that there is delay of 152 days in presenting the instant appeals before this Tribunal. Appellant has filed an Affidavit for condonation of delay explaining the reasons which led to delay.
