BEAUTY WITHOUT CRUELTY,PUNE V. CIT (EXEMPTION), PUNE, PUNE

ITA 2522/PUN/2025

AI Insights

The case involves Beauty Without Cruelty, an organization seeking registration under section 12AB of the Income Tax Act, which was initially rejected by the CIT, Exemption, Pune. The rejection was based on the grounds that the organization failed to provide a valid copy of its earlier registration under section 12A/12AA prior to 01/04/2021, and the registration it possessed was provisional. The Tribunal found that the CIT, Exemption, Pune had not adequately considered the documents and explanations provided by the assessee, leading to the decision to set aside the rejection and remand the matter for re-evaluation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841213 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2025-2026
• Appeal Filed On: 30-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH KUMAR SINGH
• Assessee Lawyers: A. T. HOZDAR
• Keywords: Opportunity of being heard
• Section: 12A

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.2522/PUN/2025 Beauty Without Cruelty, 4 Prince of Wales Drive, Wanowrie, Pune- 411040. PAN : AAATB2820M Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 29.08.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. Facts of the case, in brief, are that the assessee has filed application for registration in Form No.10AB u/s 12A(1)(ac)(ii) of the IT Act on 29.03.2025. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are Assessee by : Shri A. T. Hozdar Revenue by : Shri Manish Kumar Singh Date of hearing : 05.02.2026 Date of pronouncement : 24.02.2026 Printed from counselvise.com ITA No.2522/PUN/2025 2 material for the purpose of achieving its objects, notices were issued by Ld, CIT, Exemption, Pune through ITBA portal requesting the assessee to upload certain information/clarification. In reply to the said notices, the desired information was furnished by the assessee. However, not being satisfied with the above reply, Ld. CIT, Exemption, Pune rejected the application filed by the assessee by observing as under :- “5. On verification of the details / documents submitted by the assessee in response to the said notice, certain discrepancies were observed. Hence, a show cause notice was issued to the assessee on 17/07/2025 and the discrepancies were duly communicated as below: \"(i) It is seen that you have obtained regular registration under section 12A/12AA of the Act prior to 01/04/2021 but it seems that you were not registered under section 12AB of the Act under clause (i) of section 12A(1)(ac) of the Act since the copy of such registration is neither attached with the original application while applying for such registration nor during the present proceedings. The copy of order furnished by you is actually an order of provisional approval under section 12AB read with section 12A(1)(ac)(vi) of the Income Tax Act, 1961. Kindly furnish your explanation with credible evidences.\" 6. The compliance to the said notice was due on 25/07/2025. The assessee was also informed that in the event of failure to comply by the due date, the application shall be liable to be rejected and the registration / approval shall also be liable to be cancelled. The assessee was also given an opportunity of being heard vide the said notice. The notice was duly served on the assessee through e-portal and email. 7. The assessee furnished its reply on 18/07/2025. On verification of the details / documents submitted by the assessee it is seen that the trust has obtained regular registration under section 12AB of the Act under clause (i) of section 12A(1)(ac) of the Act but it seems that the trust was not registered under section 12A/12AA of the Act prior to 01/04/2021. In this regard, the assessee was given opportunity of being heard and to furnish the copy of registration prior to Printed from counselvise.com ITA No.2522/PUN/2025 3 01/04/2021. However, the assessee trust failed to furnish the copy of regular registration prior to 01/04/2021 neither furnished any credible explanation for the same. In fact, the copy of order furnished by the assessee trust is actually an order of provisional approval under section 12AB read with section 12A(1)(ac)(vi) of the Income Tax Act, 1961. Since the copy of such registration is neither attached with the original application while applying for such registration nor during the present proceedings despite of giving sufficient opportunities. Therefore, it is presumed that the trust has obtained the said registration by mis-representation of facts and the said registration is not a valid registration. Therefore, the prerequisite for application under clause (ii) of section 12A(1)(ac) of the Act is not fulfilled in this case. 8. Considering the above facts discussed in the show notice and discrepancies noticed, the undersigned is not satisfied about the genuineness of activities of the assessee and compliance of requirements of any other law for the time being in force by the assessee as are material for the purpose of achieving its objects. 9. In view of the above, the application dated 29/03/2025 filed by the assessee trust in Form 10AB is hereby rejected.” 3. It is the above order against which the assessee is in appeal before this Tribunal. 4. 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, it was the contention of Ld. Counsel of the assessee that the institution is an old one and duly registered with Charity Commissioner, Pune since 1970 and also registered u/s 12A of the IT Act w.e.f. 1975-76 and this registration was validly existing till the year 2021. It was also the contention that the assessee has furnished copy of 12A registration Printed from counselvise.com ITA No.2522/PUN/2025 4 which was granted to him since 1975-76, however Ld. CIT, Exemption, Pune has rejected the application on the ground of non-filing of copy of earlier 12A registration which is not correct. In this regard, Ld. AR drew our attention to copy of reply furnished before Ld. CIT, Exemption, Pune wherein copy of 12A registration certificate dated 17.10.1975 was produced. It was also the contention of Ld. Counsel of the assessee that the assessee was not required to obtain provisional registration u/s 12A(1)(ac)(vi) of the IT Act since it was already registered u/s 12A of the IT Act prior to year 2021. 5. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and restore the matter back to his file with a direction to decide the application for registration afresh and as per fact & law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and to produce relevant documents/evidences, if any, in support of application for registration u/s 12A of the IT Act without taking Printed from counselvise.com ITA No.2522/PUN/2025 5 any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds raised by the assessee are allowed for statistical purposes. 6. 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 "