Income Tax Appellate Tribunal - Panji
Reiter Abhiyan Charitable Trust,, Pune vs Commissioner Of Income-Tax : 1,, on 22 September, 2017
आयकर अपील�य अ�धकरण "ए" �यायपीठ पुणे म� ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE
�ी डी. क�णाकरा राव,लेखा सद�य, एवं �ी �वकास अव�थी, �या�यक सद�य के सम�
BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM
आयकर अपील सं. / ITA No. 81/PUN/2015
Rieter Abhiyan Charitable Trust,
House No. 39, Gat No. 134/1,
Vadhu Road, Off. Pune -Nagar Road,
Koregaon Bhima, Taluka Shirur,
Pune- 412 216.
PAN : AACTR3106J
.......अपीलाथ� / Appellant
बनाम / V/s.
Commissioner of Income Tax-1,
Pune.
......��यथ� / Respondent
Assessee by : Shri Rajendra Agiwal
Revenue by : Shri Rajeev Kumar
सुनवाई क� तार�ख / Date of Hearing : 20.09.2017
घोषणा क� तार�ख / Date of Pronouncement : 22.09.2017
आदे श / ORDER
PER VIKAS AWASTHY, JM
This appeal by assessee is directed against the order of Commissioner of Income Tax-I, Pune dated 11.11.2014 rejecting the application of assessee filed on 21.05.2014 for grant of registration u/s. 12AA of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'.). 2 ITA No.81 /PUN/2015
2. Shri Rajendra Agiwal appearing on behalf of the assessee submitted that assessee/applicant is a Trust registered under Bombay Public Trust Act, 1950 on 24.09.2013. A copy of the Registration Certificate is at page No. 26 of paper book. The assessee is also registered with Registrar of Societies under Societies Registration Act. The assessee filed application on 21.05.2014 with Commissioner of Income Tax-I, Pune for grant of registration u/s.12AA of the Act. Along with application, assessee furnished registration certificates, provisional statement of accounts for Financial Year 2013-14, copy of Memorandum of Association giving details of objects. All the relevant documents were furnished to Commissioner of Income Tax from time to time. However, Commissioner of Income Tax vide impugned order rejected the application of the assessee merely on the ground that assessee has failed to furnish requisite documents in support of genuineness of activities carried out by the assessee.
3. On the other hand, Shri Rajeev Kumar representing the Department defended action of Commissioner of Income Tax in rejecting the application of the assessee. The ld. DR submitted that Commissioner of Income Tax had specifically pointed in the impugned order that objects mentioned against Serial No. 9, 21, 24, 25 and 27 do not fall within the provisions of Section 2(15) of the Act so as to be considered as charitable.
4. We have heard the submissions made by representative of rival sides and have perused the order of authorities below. A perusal of impugned order shows that the Commissioner of Income Tax has raised doubt over objects of assessee mentioned in Memorandum of Association at Serial No. 9, 21, 24, 25 and 27. The Commissioner of 3 ITA No.81 /PUN/2015 Income Tax sought explanation from assessee. It appears that the assessee has failed to respond to the communication from Commissioner of Income Tax seeking explanation; hence, application of assessee was rejected by the Commissioner of Income Tax.
5. The ld. AR assured that assessee would furnish all the relevant details as sought by Commissioner of Income Tax. Thus, in the interest of justice, we deem it appropriate to remit the file back to Commissioner of Income Tax for adjudicating the application of assessee afresh, after giving opportunity of hearing to the assessee, in accordance with law.
6. In the result, the impugned order is set aside and the appeal of assessee is allowed for statistical purposes.
Order pronounced on Friday, the 22nd day of September, 2017.
Sd/- Sd/-
डी क�णाकरा राव
(डी. राव/D. KARUNAKARA RAO) �वकास अव�थी /Vikas Awasthy)
(�वकास
लेखा सद�य/ACCOUNTANT MEMBER �या�यक सद�य/JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 22nd September , 2017. SB आदे श क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :
1. अपीलाथ� / The Appellant.
2. ��यथ� / The Respondent.
3. The CIT-I, Pune
4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, "ए" ब�च, पुणे / DR, ITAT, "A" Bench, Pune.
5. गाड� फ़ाइल / Guard File.
// True Copy // आदे शानुसार / BY ORDER, �नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.