DNYAN PRABODHINI VIDYA MANDAL DONDAICHA,DONDAICHA V. ITO EXEMPTION WARD 1(1), NSK, NASHIK

ITA 1756/PUN/2025

AI Insights

The case involves Dnyan Prabodhini Vidya Mandal Dondaicha, an educational and charitable organization, which appealed against the decision of the Commissioner of Income Tax (Exemption), Pune, rejecting their application for approval under section 80G(5) of the Income Tax Act, 1961. The rejection was primarily due to the non-furnishing of required details by the assessee. The ITAT, after considering the circumstances and the affidavit provided by the assessee, decided to remit the matter back to the CIT(E) for a fresh decision, emphasizing the need for a fair hearing and the provision of necessary details by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786696 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 22-07-2025
• Other Referred Cases: Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., Inder Singh Vs. State of Madhya Pradesh
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: AAKASH MAHAVIR PARAKH
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No. 1756/PUN/2025 Dnyan Prabodhini Vidya Mandal Dondaicha, Sr.No. 190/1, Plot No.39, Dondaicha S.O. Sindkhede, Dist. Dhule, Maharashtra. PAN : AAATD 7889 G vs. ITO (Exemption), Ward-1(1), Nashik. (Appellant) (Respondent) For Assessee : Shri Aakash Mahavir Parakh, CA For Revenue : Shri Amol Khairnar, CIT-DR Date of Hearing : 13.11.2025 Date of Pronouncement : 18.11.2025 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 21/10/2024 framed under section 12AB of the Income Tax Act, 1961 (“Act”); whereby application for grant of approval filed u/s. 80G(5) of the Act has been rejected. 2. The Registry has informed that there is a delay of 203 days in filing the instant appeal. In support of delay, an Printed from counselvise.com 2 ITA.No.1756/PUN./2025 (Dnyan Prabodhini Vidya Mandal Dondaicha) affidavit has been filed by the Chairman-Mr. Vasant Chhagan Chaudhary and various reasons giving rise to the said delay of 203 days are enumerated in the affidavit running into 07 pages. We are satisfied that sufficient cause prevented the assessee from filing the present appeal in time and the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay of 203 in filing of the instant appeal before this Tribunal and admit it for adjudication. 3. At the outset, learned counsel for the assessee fairly admitted that due to non-furnishing of details called for by the Ld.CIT(E), the application of the assessee for grant of approval u/s. 80G(5) has been dismissed. He prayed that one more opportunity may please be granted to go before the Ld.CIT(E) for adjudication of the issue of grant of approval u/s. 80G(5) of the Act. 4. On the other hand, ld. Departmental Representative (DR) supported the order of Ld.CIT(E) 5. We have heard rival contentions and perused the records placed before us. We note from the contents of the affidavit Printed from counselvise.com 3 ITA.No.1756/PUN./2025 (Dnyan Prabodhini Vidya Mandal Dondaicha) that assessee is engaged in educational and charitable activities in the tribal area of village Khapar, Akkalkua in Nandurbar District, Maharashtra. The assessee has filed an application for grant of approval u/s. 80G(5) of the Act in Form No. 10AB on 04/06/2024. Various informations were called for by the Ld.CIT(E) which are appearing in the impugned order from page Nos. 01-09. On the dates of hearing, assessee only sought adjournment, but did not file the details, as a result, the application of the assessee u/s. 80G(5) of the Act has been rejected by the Ld.CIT(E). The assessee with the support of the affidavit, has made a prima- facie case that reasonable cause prevented from filing of the details before the Ld.CIT(E). It is stated that the assessee possesses all necessary details as called for by the Ld.CIT(E). 6. Considering the facts and circumstances of the case, we in the larger interest of justice and being fair to both the parties, deem it proper to remit back the issue of grant of approval u/s. 80G(5) of the Act to the file of the Ld. CIT(E) for a fresh adjudication. Needless to mention that Ld.CIT(E) shall afford a reasonable opportunity of being heard to the assessee and then decide the issue of grant of approval u/s. 80G(5) of the Act in accordance with law. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless required for reasonable cause. Effective grounds of Printed from counselvise.com 4 ITA.No.1756/PUN./2025 (Dnyan Prabodhini Vidya Mandal Dondaicha) appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 18.11.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 18th 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 "