9911796707
TMI Blog2025 (3) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 16.05.2024. ITA No.2497/PUN/2024 : 2. The appellant has raised the following grounds of appeal :- "On the facts and in the circumstances of the case the learned Commissioner of Income Tax Exemption Pune has erred in: a. Rejecting the application filed by the assessee in Form No.10AB under clause (iii) of section 12A(1)(ac) of the Income Tax Act, 1961 and cancelling provisional registration granted on 24.09.2021 under section 12AB read with section 12A(1)(ac)(vi) of the Income Tax Act, 1961 without giving sufficient opportunity to assessee to file information as required by the said Commissioner as per Notice dated 09.10.2024. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t reply to the said notice and Ld. CIT, Exemption, Pune in the absence of any reply, rejected the application for registration and also cancelled the provisional registration granted to the assessee on 24.09.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal. 4. Ld. AR appearing from the side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee, & therefore the order is not justified. It was further submitted that somehow the last notice was missed by the assessee and the reply could not be filed to the above said notice. Accordingly, it was prayed before the Bench to set-aside the order passed by L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee in ITA No.2497/PUN/2024 is allowed for statistical purposes. ITA No.2516/PUN/2024 : 8. The instant appeal is against the order passed by Ld. CIT, Exemption, Pune denying grant of approval u/s 80G(5) of the IT Act. Since we have remanded the issue of grant of registration u/s 12A(1)(ac)(iii) to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest of justice, it would be appropriate to remit the issue of grant of approval u/s 80G(5) as well to the file of Ld. CIT, Exemption, Pune being consequential, for de novo adjudication. 9. In the result, the appeal filed by the assessee in ITA No.2516/PUN/2024 is allowed for statistical purposes. 10. To sum up, both the above captioned appeals file ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
