EPIROC CHARITABLE FOUDATION,PUNE V. CIT(E), PUNE, PUNE

ITA 374/PUN/2025

AI Insights

The case involves Epiroc Charitable Foundation, which appealed against the rejection of its applications for regular registration under section 12AB(1)(b)(i) and approval under section 80G of the Income Tax Act by the CIT(Exemption), Pune. The CIT(Exemption) had initially rejected these applications due to non-compliance with a notice requiring detailed information to verify the genuineness of the trust's activities. The Tribunal considered the appellant's request for another opportunity to comply with the CIT(Exemption)'s requirements and decided to set aside the rejection and remand the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774321 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: VISHAL RAVINDRA PATIL
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.374 and 375/PUN/2025 Epiroc Charitable Foundation, 14 Floor, Foundation Head Tower 1, Viman Nagar, Pune, 411014 Maharashtra PAN: AABTE0825G Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of appellant are against the rejection of applications for regular registration u/s.12AB(1)(b)(i) and approval u/s.80G of the Act respectively framed by CIT(E), Pune dated 13.12.2024. 2. Briefly, the facts of the case are that the appellant is a trust, filed separate application on Form No.10AB under clause (iii) of section 12A(1)(ac) for grant of registration u/s.12AB of the Act and grant of approval u/s.80G(5) of the Act on 15.06.2024. In order to verify the genuineness of activities of the appellant trust, the ld. CIT (Exemption) issued a notice dt. 15.07.2024 through ITBA portal calling upon the appellant trust to file certain information/clarification. Assessee furnished the requisite details. Thereafter, ld.CIT(E) issued another notice dated 28.11.2024 communicating the Appellant by : Shri Vishal Ravindra Patil Respondent by : Shri Amol Khairnar Date of hearing : 06.08.2025 Date of pronouncement : 04.09.2025 Printed from counselvise.com ITA No.374 and 375/PUN/2025 Epiroc Charitable Foundation, Pune 2 discrepancies in the information so filed. There was no compliance from the side of the appellant to the said notice issued by ld.CIT(E). In the circumstances, the ld. CIT(Exemption) rejected both the applications. 3. Being aggrieved, the appellant trust is in appeal before this Tribunal in the present appeals assailing the impugned orders. 4. Ld. Counsel for the assessee submitted that assessee made partial compliance to the first notice but could not make compliance to the second notice issued as the information sought by ld.CIT(E) was extensive and voluminous in nature. The time frame given to comply with was very short. Therefore, a prayer is made to provide one more opportunity by remitting the impugned issues. 5. Ld. DR supported the order of ld. CIT(Exemption). 6. We have heard the rival contentions and perused the relevant material on record placed before us. Appellant is aggrieved by the rejection of application for grant of regular registration u/s.12A of the Act and grant of approval u/s.80G(5) of the Act. It is an admitted fact that the appellant failed to make compliance before ld.CIT(E) for the second notice substantiating the charitable activities carried by it due to which the Ld. CIT(E) rejected the application of the appellant for regular registration u/s.12A of the Act and also cancelled the provisional registration granted earlier. The appellant’s application for grant of approval u/s.80G(5) of the Act has also been rejected by the Ld. CIT(E) on the similar grounds. Printed from counselvise.com ITA No.374 and 375/PUN/2025 Epiroc Charitable Foundation, Pune 3 7. Considering the totality of the facts and circumstances and the prayer made by ld. Counsel for the assessee enumerated above and in the larger interest of justice, we deem it proper, to set aside the impugned order(s) of the Ld. CIT(E) and restore the issues raised in the instant appeals to the file of ld.CIT(E) with a direction to grant one final opportunity to the appellant to explain and substantiate its case by filing the requisite details as may be required/ called upon and decide both the applications of the appellant u/s.12A and 80G(5) of the Act afresh in accordance with law. Appellant is also hereby directed to remain vigilant and make its submissions on the appointed date without seeking any adjournment under any pretext unless required for the sufficient cause, failing which the Ld. CIT(E) shall be at liberty to pass appropriate order(s) as per law. Grounds raised by the appellant in both the appeals are accordingly allowed for statistical purposes. 8. In the result, both the appeals filed by the appellant are allowed for statistical purposes. Order pronounced on this 04th day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 04th September, 2025. Satish Printed from counselvise.com ITA No.374 and 375/PUN/2025 Epiroc Charitable Foundation, Pune 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "