AL FALAH SOCIAL WELFARE SOCIETY,NANDED V. CIT,EXEMPTION , PUNE

ITA 1850/PUN/2025

AI Insights

The case involves AL Falah Social Welfare Society, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for approval under section 80G(5) of the Income Tax Act. The initial rejection was based on the grounds that the application was not filed within the prescribed time limit and the society lacked registration under section 12A, which is a prerequisite for approval under section 80G. The Tribunal noted that the issue of registration under section 12A had been remanded back to the CIT, Exemption, Pune by a previous order, and thus decided to remand the issue of section 80G approval as well, to ensure a comprehensive and fair adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839493 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-08-2025
• Other Referred Cases: ITA No.1833/PUN/2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: KISHOR B. PHADKE VIRTUAL
• Keywords: Condonation of delay
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1850/PUN/2025 AL Falah Social Welfare Society, Near Masjid Abedin, Shivaji Nagar, Naiabadi, Nanded- 431602. PAN : AAETA4637M Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 28.08.2023 passed by Ld. CIT, Exemption, Pune rejecting the application for approval u/s 80G(5) of the IT Act. 2. There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the Assessee by : Shri Kishor B. Phadke (Virtual) Revenue by : Shri Amol Khairnar Date of hearing : 02.02.2026 Date of pronouncement : 24.02.2026 Printed from counselvise.com ITA No.1850/PUN/2025 2 applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on 31.03.2023. In the absence of any reply from the side of the assessee, Ld. CIT, Exemption, Pune rejected this application, since he was of the view that the application was not filed within the prescribed time limit and the assessee does not have registration u/s 12A of the IT Act which is a pre-requisite for grant of approval u/s 80G of the IT Act. 4. It is this order against which the assessee is in appeal before this Tribunal. 5. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. In this regard, we find that admittedly the application for registration u/s 12A of the IT Act was rejected but subsequently vide order dated 06.01.2026 a coordinate bench of this Tribunal in assessee’s own case vide ITA No.1833/PUN/2025 Printed from counselvise.com ITA No.1850/PUN/2025 3 restored the matter back to the file of Ld. CIT, Exemption, Pune for de novo consideration of the application for registration u/s 12A of the IT Act. 6. Since the coordinate bench of this Tribunal has already remanded the issue of grant of registration u/s 12A(1)(ac)(iii) to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest 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. We order accordingly. Needless to mention here that Ld. CIT, Exemption, Pune shall decide the application for regular approval after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and to produce requisite documents/information in support of the application for regular approval without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com ITA No.1850/PUN/2025 4 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 24th day of February, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 24th February, 2026. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "