Income Tax Appellate Tribunal - Pune
Lions Club Of Malegaon South Charitable ... vs Commissioner Of Income-Tax , ... on 4 August, 2020
आयकर अपीलीय अिधकरण "ए" यायपीठ पुणे म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI R. S. SYAL, VICE PRESIDENT
AND
SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.996/PUN/2019
िनधारण वष / Assessment Year : 2019-20
Lions Club of Malegaon South
Charitable Foundation,
S. No.332-2, Flat 3,
Shri Niketan Shriram Mandir,
Mahalaxmi HSG Society, Malegaon,
Nashik-423203.
PAN: AABTL6119J
........... आवेदक/Applicant
बनाम / V/s.
CIT (Exemption),
Pune.
........ यथ / Respondent
Assessee by : Shri Abhay Shastri
Revenue by : Smt. Kesang Y. Sherpa
सुनवाई क तारीख / Date of Hearing : 04.08.2020
घोषणा क तारीख / Date of Pronouncement : 04.08.2020
आदेश / ORDER
PER S. S. VISWANETHRA RAVI, JM:
The above-said appeal by the assessee is against the order dated 28.06.2019 passed by the CIT(Exemption), Pune for A.Y. 2019-20.
2. The only issue is to be decided as to whether the CIT(Exemption) justified in rejecting the application filed to grant recognition u/s 80G of the Act.
3. Heard both the parties and perused the material available on record. The contention of the Ld. AR, Shri Abhay Shastri is that the CIT(Exemption) sought details of expenditure from the assessee but however due to unavoidable circumstances the same could not be produced before the 2 ITA No.996/PUN/2019 authority and prayed to remand the matter to the file of the CIT(Exemption). The Ld. DR, Smt. Kesang Y. Sherpa vehemently opposed the same and submitted that inspite of having given opportunity to the assessee no evidence was so filed before the CIT(Exemption). On perusal of the impugned order, we note that in para 6.3 the assessee claimed expenditure under the head "medical relief" and no evidence in support of which filed. The fact remains admitted that no evidence filed in support of the claim before the CIT(Exemption), but before us Ld. AR for the assessee undertaken that the assessee is ready to file evidences in support of the claim made. Therefore, taking into consideration the submissions of the Ld. AR and the Ld. DR and the facts & circumstances of the case, we deem it proper to remand the matter to the file of the CIT(Exemption) for fresh consideration. The assessee is liberty to file evidences, if any, in support of his claim. Thus, the grounds raised in this regard are allowed for statistical purposes.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 04th day of August, 2020.
Sd/- Sd/-
(R. S. SYAL) (S. S. VISWANETHRA RAVI)
VICE PRESIDENT JUDICIAL MEMBER
पुणे / Pune; दनांक / Dated : 04th August, 2020 Sujeet आदेश क ितिलिप अ िे षत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(Exemption), Pune.
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "ए" बच, पुणे / DR, ITAT, "A" Bench, Pune.
5. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.