AABHAL BAHUUDDESHIYA SANSTHA,CHH SAMBHAJINAGAR V. CIT(EXEMPTION), PUNE

ITA 2193/PUN/2024

AI Insights

The case involves Aabhal Bahuuddeshiya Sanstha, a trust running an educational institution, which appealed against the order of the CIT (Exemption), Pune, declining their application for regular approval under section 80G(5) of the Income Tax Act, 1961. The CIT (Exemption) had rejected the application due to non-compliance and the absence of regular registration under section 12AB or approval under section 10(23C) of the Act. The Tribunal noted the assessee's lack of response to previous discrepancies and hearings but decided to provide another opportunity for compliance and proper hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784806 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 20-10-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Set aside; Reasonable cause
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI VIJAY BHAMORE, JUDICIAL MEMBER I.T.A.No.2193/PUN/2024 (Assessment Year : NIL) Aabhal Bahuuddeshiya Sanstha, Gut No. 103, Pisadevi, Chh.Sambhajinagar, Maharashtra. PAN : AAFTA 0337 D vs. CIT (Exemption), Pune (Appellant) (Respondent) For Assessee : None For Revenue : Shri Amol Khairnar, CIT-DR Date of Hearing : 12.11.2025 Date of Pronouncement : 14.11.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] dated 22/08/2024 framed under section 80G(5) of the Income Tax Act, 1961 (“Act”). 2. When the case called for, none appeared on behalf of the assessee. In the past also, the assessee has not appeared before this Tribunal on the date of hearing fixed on 28/01/2025, 25/03/2025, 28/05/2025 & 12/08/2025. We Printed from counselvise.com 2 ITA.No.2193/PUN/2024 (Aabhal Bahuuddeshiya Sanstha) therefore proceed to adjudicate this appeal exparte qua assessee with the assistance of learned Departmental Representative (DR) and available records. We notice that the assessee‟s application for grant of approval under (iii) of first proviso to sub-section (5) of section 80G of the Act has been declined on account of non-compliance by the assessee. The ld. CIT-DR, though, supported the order of the Ld.CIT(E), raised no strong objection if the assessee is provided one more opportunity of hearing before the Ld.CIT(E). 3. We have heard ld. DR and perused the records placed before us. 3.1 We observe that the assessee is a trust running an educational institution in the name of „AB International Primary, Secondary & Higher Secondary English School‟ and commenced its activities on 27/03/2012 and is duly registered under the Societies Registration Act, 1860. The assessee trust has claimed to have been filing its regular returns of income. Provisional approval u/s. 80G(5) of the Act has been granted until 31/03/2025. For regular approval u/s. 80G(5) of the Act, assessee has filed an application in Form No. 10AB on 19/02/2024. Though, the assessee has not furnished any explanation to the discrepancies communicated to it, Ld.CIT(E) has rejected the application by observing that assessee is not having neither regular registration u/s. 12AB nor regular approval u/s. 10(23C) of the Act. Printed from counselvise.com 3 ITA.No.2193/PUN/2024 (Aabhal Bahuuddeshiya Sanstha) 3.2 We, however, on perusal of the statement of facts, observe that the assessee has filed an application for regular registration/approval u/s. 12AB of the Act on 19/02/2024. It shows that the assessee has received provisional registration u/s. 12AB, but in spite of having filed various submissions, during the course of proceedings for grant of regular approval u/s. 12AB of the Act, the assessee‟s application has been rejected on 22/08/2024. Further, no information is available on record as to whether the assessee has filed an appeal before this Tribunal against the order of Ld.CIT(E) dated 22/08/2024 or not. 4. However, considering the facts and circumstances of the case and also that the assessee had not furnished any reply to the discrepancies observed by the Ld.CIT(E), in the larger interest and being fair to both the parties, we deem it appropriate to afford one more opportunity to the assessee and remit back the issue of grant of approval u/s. 80G(5) of the Act to the file of Ld.CIT(E) for carrying out necessary adjudication and to decide in accordance with law. 5. Needless to mention that Ld.CIT(E) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee and shall pass a speaking order. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and file all the Printed from counselvise.com 4 ITA.No.2193/PUN/2024 (Aabhal Bahuuddeshiya Sanstha) details called for by the Ld.CIT(E). Thus, impugned order is set aside and effective grounds of appeals raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.11.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 14th November, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "