HEMOPHILIA FEDERATION - NASHIK CHAPTER,NASHIK V. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

ITA 871/PUN/2025

AI Insights

The case involves the Hemophilia Federation- Nashik Chapter, which appealed against the order of the CIT (Exemption), Pune, concerning the approval under section 80G(5) of the Income Tax Act. The Tribunal noted a delay of 119 days in filing the appeal, which was condoned based on the affidavit provided and the precedents set by the Supreme Court in similar cases. The primary issue was the assessee's failure to furnish explanations for discrepancies noted by the CIT (Exemption). The Tribunal decided to allow the appeal for statistical purposes and directed a re-examination of the application, ensuring that the assessee is given a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712433 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

"आयकर अपीलीय अधिकरण \"A\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.871/PUN/2025 धििाारण वर्ा / Assessment Year: 2025-26 Hemophilia Federation- Nashik Chapter, Niramay Nursing Home, Adwait Colony, Canada Corner, Nashik-422009 Maharashtra PAN NO. AAECH1749N Vs CIT (Exemption), Pune Appellant/Assessee Respondent/Revenue Assessee by None Revenue by Shri Amol Khairnar CIT-DR Date of hearing 24/07/2025 Date of Pronouncement 28/07/2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The captioned appeal at the instance of assessee is directed against the order of Ld. CIT(E), Pune dated 24.09.2024 framed under second proviso to section 80G(5) r.w.s. Rule 11AA (8) of the Income Tax Rules. 2. Registry has informed that there is a delay of 119 days . Application for condonation of delay alongwith affidavit mentioning a reasonable cause for the said delay stands filed. Both sides heard. Considering the contents of the affidavit and also taking a justice oriented approach in the light of the judgement of Hon'ble Apex Court in the case of Collector, Land Printed from counselvise.com 2 ITA No.871/PUN/2025 Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) The Hon’ble Apex Court and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382), we hereby condone the delay of 119 days and admit the appeal for adjudication. 3. At the outset Ld. Counsel for the assessee submitted that the assessee filed application for approval u/s 80G(5) of the Act on Form No. 10AB dated 31.03.2024. Admitedly assessee failed to furnish the explanation to the discrepancies communicated by Ld. CIT(E). Request made for providing one more opportunity. Ld. Departmental Representative (DR) raised no objection. 4. We have heard rival contentions and perused the record placed before us. Considering the contentions made by the Ld. Counsel for the assessee and observing that assessee failed to furnish requisite details called for by Ld. CIT(E), we in the larger interest of justice and being fair to both the parties hereby direct Ld. CIT(E) to re-examine the assessee’s application for approval u/s 80G(5) of the Act alongwith the issues raised in the instant appeal. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com 3 ITA No.871/PUN/2025 Order pronounced on this 28th day of July, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददिांक / Dated: 28th July, 2025. Neeta आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"ए\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune Printed from counselvise.com "