2025 (1) TMI 1168

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..... o him with a direction to decide the issue afresh - Grounds of appeal raised by the assessee in this appeal are partly allowed.
BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER For the Appellant : Shri Pramod S. Shingte For the Respondent : Shri Amol Khairnar ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 16.03.2024 and 23.03.2024 passed by Ld. CIT, Exemption, Pune denying the application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 27.09.2023 and rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac .....

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..... on 05.12.2023 requesting the assessee to upload certain information/clarification as mentioned in the notice. 4. The assessee in response to above notice furnished desired details. After verifying these details, Ld. CIT, Exemption, Pune found certain discrepancies and asked for their clarification by notice dated 20.02.2024. The assessee did not furnish any written submission except re-submission of three documents already furnished by him. The assessee was again requested to furnish a detailed note with branch wise details of participating children along with other related details. Since the assessee has not complied to this notice, Ld. CIT, Exemption, Pune was not satisfied about the charitable nature and genuineness of the activities o .....

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..... Benches of the Tribunal in various cases including the recent decision of this Tribunal in the case of Sovo Foundation vs. CIT (Exemption), Pune vide ITA Nos.2133 & 2134/PUN/2024 order dated 09.12.2024 has remanded the matter involving the issue of 12AB registration back to the file of Ld. CIT, Exemption to decide the issue afresh since the application was decided ex-parte i.e. for want of prosecution. Accordingly, in the instant case also 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 decide the issue afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notic .....

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