DNYANAGAN EDUCATION SOCIETY,SATARA V. CIT EXEMPTION, PUNE

ITA 2864/PUN/2024

AI Insights

The case involves Dnyanagan Education Society appealing against the rejection of their application for approval under section 80G of the Income Tax Act by the CIT(Exemption), Pune. The rejection was primarily based on the absence of a valid provisional registration under section 12A/12AB at the time of filing the application for section 80G. The Tribunal noted that the issue of registration under section 12A/12AB had been previously restored to the CIT(Exemption) for fresh adjudication, and thus decided to restore the current issue to the CIT(Exemption) as well, directing a decision in accordance with the law after providing a fair hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771894 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: KISHOR PHADKE
• Keywords: Set aside; Opportunity of being heard
• Section: 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2864/PUN/2024 Dnyanagan Education Society Shaniwar Peth Karad, Chaitanya 467/56 Karad, Satara – 415110 Vs. CIT(Exemption), Pune PAN: AADTD2704P (Appellant) (Respondent) Assessee by : Shri Kishor Phadke Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 19-08-2025 Date of pronouncement : 25-08-2025 O R D E R PER ASTHA CHANDRA, JM: This appeal filed by the assessee is directed against the order dated 12.12.2024 of the Ld. CIT(Exemption), Pune rejecting the application for grant of approval u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 27.06.2024 for approval of the trust under clause (iii) of first proviso to sub section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G of the Act, a notice was issued through ITBA portal on 26.07.2024 requesting the assessee to upload certain information / clarification. In Printed from counselvise.com 2 ITA No.2864/PUN/2024 response to the same the assessee filed the various details. However, the Ld. CIT(E) rejected the application for grant of exemption u/s 80G on the ground that the assessee’s previous application u/s 12A(1)(ac)(iii) had been rejected and its provisional registration dated 07.04.2022 has already been cancelled vide order dated 11.03.2024. In absence of any valid previous registration u/s 12A(1)(ac)(iii) as on the date of filing the present application, the Ld. CIT(E) rejected the application filed for grant of approval u/s 80G of the Act. 3. Aggrieved with such rejection of application for grant of approval u/s 80G by Ld. CIT(E), the assessee is in appeal before the Tribunal by raising the following grounds: 1. The learned CIT (Exemption), Pune; erred in law and on facts in rejecting the appellant's application for registration u/s 80G of ITA, 1961 on the ground that the appellant trust does not have a valid provisional registration u/s 12A/12AB. The learned CIT(Exemption), Pune ought to have appreciated that the 12A rejection order dated 11/03/2024 has been set aside by the Hon'ble ITAT, Pune Bench vide order dated 01/08/2024. 2. The learned CIT (Exemption), Pune, ought to have appreciated that appellant's activities are genuine and bonafide, and as such, eligible for registration u/s 12A of ITA, 1961. 3. Appellant craves leave to add, alter, clarify, explain, modify, delete any or all of the grounds of appeal, and to seek any just and fair relief. 4. The Ld. Counsel for the assessee filed a copy of the order of the Tribunal in assessee’s own case vide ITA No.790/PUN/2024 order dated 01.08.2024 and submitted that the issue of registration u/s 12A has been restored to the file of the Ld. CIT(E) for fresh adjudication. He accordingly submitted that he has no Printed from counselvise.com 3 ITA No.2864/PUN/2024 objection if the matter is restored to the file of the Ld. CIT(E) for adjudication of the issue afresh. 5. The Ld. DR on the other hand supported the order of Ld. CIT(E). 6. We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. Since one of the reasons given by the Ld. CIT(E) for grant of approval u/s 80G is non- availability of registration u/s 12AB and since the issue relating to registration u/s 12A/12AB has already been restored to the file of the Ld. CIT(E) by the Tribunal for fresh adjudication, therefore, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to decide the issue afresh and in accordance with law after providing due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 25th August, 2025. Sd/- Sd/- (R. K. PANDA) (ASTHA CHANDRA) VICE PRESIDENT JUDICIAL MEMBER पुणे Pune; दिन ांक Dated : 25th August, 2025 GCVSR Printed from counselvise.com 4 ITA No.2864/PUN/2024 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 19.08.2025 Sr. PS/PS 2 Draft placed before author 25.08.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "