2024 (12) TMI 1521

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....ER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of appellant are directed against the orders framed by ld. Commissioner of Income Tax (Exemption), Pune both dated 13.08.2024 denying grant of registration u/s. 12A and approval u/s. 80G(5) of the Income Tax Act, 1961 ('the Act'). ITA No. 2133/PUN/2024 : 2. Tersely, the facts of the case are that th....

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.... : "6. Since, the assessee has not furnished any explanation to the discrepancies communicated to it, it is presumed that the assessee has nothing to say in the matter. 7. Considering the above facts discussed in the show notice and discrepancies noticed and also that the assessee has not complied with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 as well as....

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.... material on record. We note that the ld.CIT(A) issued notice dated 30.07.2024 to the appellant fixing the date of compliance as 06.08.2024, non-compliance of which led to passing of the impugned order. We find obviously the time allowed to the appellant for compliance is unreasonable. We have given our thoughtful consideration to the facts and circumstances of the case, lack of proper and fair op....

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.... should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the appellant are allowed for statistical purposes. ITA No. 2134/PUN/2024 : 5. The instant appeal is against the order framed by ld.CIT(A) denying grant of approval u/s. 80G(5) of the Act. Since we have remanded the issue of grant of registration to the file of ....