9911796707
TMI Blog2025 (3) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... Both the above captioned appeals filed by the assessee are directed against the separate orders dated 16.10.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 26.04.2024 and denying the application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 04.06.2024 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. However, Ld. CIT, Exemption, Pune found certain discrepancies in the explanation filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required information, but Ld. CIT, Exemption, Pune failed to do so, accordingly, it was requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to provide one opportunity to submit the documents in support of application for registration. 5. Ld. DR appearing from the side of the Revenue placed heavy reliance on the orders passed by the subordinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to give one more opportunity to the assessee to file the requisite details and decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est 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.2400/PUN/2024 is allowed for statistical purposes. 10. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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