DISHA PRATISHTHAN,LATUR V. CIT,EXEMPTION, PUNE

ITA 1703/PUN/2025

AI Insights

The case involves two appeals by Disha Pratishthan against the orders of the CIT, Exemption, Pune, which rejected the applications for registration in Form No.10AB under different clauses of section 12A(1)(ac) of the IT Act. The Tribunal found that the assessee was not given a proper opportunity to respond to the notices issued by the CIT, leading to the decision to set aside the CIT's orders and remand the matter for a fresh decision. The second appeal was dismissed as it was related to the first appeal, which was remanded for de novo adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788130 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: VISHNU BHUTADA
• Keywords: Condonation of delay

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 Nos.1702 & 1703/PUN/2025 Disha Pratishthan Opp. Punjab National Bank, Barshi Road, Latur- 413512. PAN : AAGAD1525N Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER BENCH : Both the above captioned appeals filed by the assessee are directed against the separate orders dated 23.10.2024 and 13.06.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 09.06.2024 and also application for registration in Form No.10AB under section 12A(1)(ac)(vi)-ITEM(B) of the IT Act filed on 06.01.2025. Assessee by : Shri Vishnu Bhutada Revenue by : Shri Amol Khairnar Date of hearing : 20.11.2025 Date of pronouncement : 27.11.2025 Printed from counselvise.com ITA Nos.1702 & 1703/PUN/2025 2 ITA No.1702/PUN/2025 : 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 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 section 12A(1)(ac) of Act on 09.06.2024. 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 material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 12.07.2024 requesting the assessee to upload certain information/clarification on or before 29.07.2024. Since the assessee has not furnished any reply in response to notice dated 12.07.2024, another notice dated 04.10.2024 was issued to the assessee. Since the assessee again failed to comply with the above said notice, Ld. CIT, Exemption, Pune rejected the application for Printed from counselvise.com ITA Nos.1702 & 1703/PUN/2025 3 registration and also cancelled the provisional registration granted to the assessee on 24.03.2023 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. 4. It is this order against which the assessee is in appeal before this Tribunal. 5. Ld. AR appearing from side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee and, therefore, the impugned order of Ld. CIT, Exemption, Pune is not justified. It was submitted that the second and last notice was issued on 04.10.2024 asking for various information and other details and the compliance was required to be made on or before 11.10.2024. It was submitted that somehow the second and last notice could not be seen by the assessee and therefore reply could not be furnished before Ld. CIT, Exemption, Pune. Ld. AR submitted before the Bench that if one more opportunity is provided to the assessee, he is in a position to reply to the notice issued by Ld. CIT, Exemption, Pune. Accordingly, it was requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune and further Printed from counselvise.com ITA Nos.1702 & 1703/PUN/2025 4 requested to provide at least one more opportunity to reply to the notice issued by Ld. CIT, Exemption, Pune. 6. Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same. 7. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly the assessee could not file reply in response to first and second/last notice. It is the sole contention of the assessee that one more opportunity may kindly be provided to furnish reply before Ld. CIT, Exemption, Pune. 8. Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we set- aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing one final opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information/ submissions in support of the application for registration without taking any Printed from counselvise.com ITA Nos.1702 & 1703/PUN/2025 5 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. 9. In the result, the appeal filed by the assessee in ITA No.1702/PUN/2025 is allowed for statistical purposes. ITA No.1703/PUN/2025 : 10. The instant appeal filed by the assessee is also against the order passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under section 12A(1)(ac)(vi)-ITEM(B) of the IT Act which was filed on 06.01.2025. 11. Ld. Counsel of the assessee submitted before us that due to wrong professional advise instead of filing an appeal against the order dated 23.10.2024 rejecting the application in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 09.06.2024, the instant appeal was filed under wrong section clause which was also rejected on 13.06.2025. Printed from counselvise.com ITA Nos.1702 & 1703/PUN/2025 6 12. In this regard, we find that we have 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, the present appeal becomes infructuous and the same is dismissed. 13. In the result, the appeal filed by the assessee in ITA No.1703/PUN/2025 is dismissed. 14. To sum up, the appeal in ITA No.1702/PUN/2025 is allowed for statistical purposes and the appeal in ITA No.1703/PUN/2025 is dismissed, as indicated above. Order pronounced on this 27th day of November, 2025. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 27th November, 2025. 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 "