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TMI Blog2024 (7) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... nation received by the assessee was furnished. Necessary evidence in support including the copy of the decision in Santshreshtha Gajajan Maharaj Sevabhavi Sanstha [ 2022 (12) TMI 338 - ITAT PUNE ] accompanied the said reply. But nothing was considered by the Ld. CIT(E) in his impugned order. The matter deserves to be set aside and restored back to the file of the Ld. CIT(E) for decision afresh on merits taking into account all the material available in the records and after allowing adequate opportunity of being heard to the assessee to present its case. Appeal of the assessee is treated as allowed for statistical purposes. - Shri Inturi Rama Rao, Accountant Member And Ms. Astha Chandra, Judicial Member For the Assessee : Shri P.S. Shingte For the Department : Shri Abhay Kumar Keshari ORDER PER ASTHA CHANDRA, JM : Two appeals bearing ITA Nos. 949/PUN/2023 and 950/PUN/2023 filed by the assessee arise out of separate orders dated 30.06.2023 of the Ld. Commissioner of Income Tax (Exemption), Pune [ CIT(E) ]. These were heard together and are being dispose of by this order. ITA No. 949/PUN/2023 2. The assessee has raised the following solitary ground:- 1. On the facts and in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the section code is wrongly mentioned and required the assessee to furnish details enumerated in para 2 (i) to (xiv) and give explanation on points mentioned in para (xv) (a) to (h) and details with supporting evidence as per item (i) to (n) and to ensure that self certified copies of attachments as per the provisions of Rules 11AA(2) of the Income Tax Rules, 1962 as applicable are submitted. It is contended that the assessee responded vide its letter dated 11.03.2023 (copy at page 57 of the paper book) stating therein, inter alia that the assessee has obtained provisional approval u/s 80G(5) and that while applying for regular approval the assessee has erroneously selected section code 13- Clause (ii) of first proviso to sub-section (5) of section 80G instead of selecting section code 14-Clause (iii) of first proviso to sub-section (5) of section 80G . It was also stated that the said mistake was an error free from any mala fide intentions. The assessee undertook to resubmit the application by selecting correct section code. 7.1 The Ld. AR pointed out that another notice dated 18.06.2023 was issued to the assessee by the Ld. CIT(E) (copy of which is at pages 58-59 of the paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo spells. The assessee did furnish reply vide letter dated 28.06.2023 (copy of which is placed at pages 70-76 of the paper book) rebutting the points raised in the show cause dated 18.06.2023. It was submitted that though the objects of the trust may be religious but the same is not bar for applying for 80G registration as section 80G(5B) itself provides allowance of 5% for religious expenditure. It was also explained that expenditure of temple etc. were not carried out by the trust but by the trustees in their individual capacity. Thus, the same did not appear in the financial statement of the trust. The position regarding vegan food center was also clarified. Likewise, explanation for non-audit of financial statements, work done by the trust for animal welfare, donation received by the assessee was furnished. Necessary evidence in support including the copy of the decision of Pune Bench of Tribunal in Santshreshtha Gajajan Maharaj Sevabhavi Sanstha Vs. CIT (Exemption) (2023) 221 TTJ 0251 (Pune) (copy at pages 77-124 of the paper book) accompanied the said reply. But nothing was considered by the Ld. CIT(E) in his impugned order. 11. On the facts and in the circumstances of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of which is placed at pages 7-44 of the paper book). The Ld. AR further submitted that vide letter dated 21.03.2023 the assessee gave point wise reply to the Ld. CIT(E) s queries raised in notice dated 14.03.2023 (copy of which is placed at pages 189-190 of the paper book). It is contended by the Ld. AR that the Ld. CIT(E) issued yet another notice dated 18.06.2023 and sought compliance on or before 23.06.2023. The assessee requested for 15 days time to reply and gave reasons therefor stating, inter alia that the assessee is in the process of collating all the necessary documentary evidence in support of proving the genuineness of its activities and that it has recently changed its consultants. The Ld. CIT(E) did not accept to the request of the assessee and gave 4-5 days time in two spells for compliance. In its letter dated 28.06.2023 the assessee submitted to the Ld. CIT(E) that the points mentioned in the show cause notice for 12A registration also form part of show cause notice for 80G registration for which detailed submission dated 28.06.2023 for final registration u/s 80G has been given and requested the Ld. CIT(E) to refer and accept the same. However, the Ld. CIT(E) p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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