INDRARAJ EDUCARE FOUNDATION,NAGPUR V. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE, PUNE

ITA 686/PUN/2025

AI Insights

The case involves Indraraj Educare Foundation, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 12AB of the IT Act. The initial rejection was based on the assessee's failure to respond to a subsequent notice requesting additional information. The Tribunal found that the assessee had inadvertently missed the last notice, leading to an ex-parte decision. The Tribunal acknowledged the compliance with the initial notice and admitted the additional evidences presented during the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773151 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: DHEERAJ DANDGAVAL
• Keywords: Additional evidence
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.686/PUN/2025 Indraraj Educare Foundation, Plot No.13, Sainath, New Nagpur, Sadar Bazar, Nagpur- 440001. PAN : AAHCI1133N Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 03.02.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. Facts of the case, in brief, are, that the assessee has applied for registration in Form 10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 30.09.2024. With a view to verify the genuineness Assessee by : Shri Dheeraj Dandgaval Revenue by : Shri Amol Khairnar Date of hearing : 23.09.2025 Date of pronouncement : 25.09.2025 Printed from counselvise.com ITA No.686/PUN/2025 2 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, notice was issued. In reply to the said notice, the desired information was furnished by the assessee. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies, therefore, issued another notice on 15.01.2025 and asked the assessee to furnish various other details. Since the assessee has not furnished any explanation in reply to above notice, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted to the assessee on 30.11.2023 under Item (A) of sub-clause (vi) of clause (ac) of sub- section (1) of section 12A of the IT Act. It is this order against which the assessee is in appeal before this Tribunal. 3. 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 passed by Ld. CIT, Exemption, Pune is not justified. Ld. AR submitted that most of the information desired by Ld. CIT, Exemption, Pune were furnished before him. Ld. AR further Printed from counselvise.com ITA No.686/PUN/2025 3 submitted that somehow last notice was missed by the assessee and could not be replied which resulted in ex-parte order passed by Ld. CIT, Exemption, Pune. Ld. AR also furnished certain documents which were desired by Ld. CIT, Exemption, Pune and requested the bench to admit the same as additional evidences. Accordingly, Ld. AR requested before the Bench to set-aside the impugned ex-parte order passed by Ld. CIT, Exemption, Pune and further requested to grant registration u/s 12AB of the IT Act. 4. Ld. DR appearing from side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same. 5. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly the assessee has complied with initial notice, however, due to inadvertent error the last notice could not be seen by the assessee which resulted in unfortunate ex-parte order passed by Ld. CIT, Exemption, Pune. Ld. AR also contented that most of the documents desired by Ld. CIT, Exemption, Pune were furnished before him and remaining documents are produced before the bench as additional evidences which may kindly be admitted and registration be granted u/s 12AB of the IT Act. On the other hand, Printed from counselvise.com ITA No.686/PUN/2025 4 Ld. DR submitted that since the assessee has furnished additional evidences, the matter needs to be remanded back to the file of Ld. CIT, Exemption, Pune to consider the application for registration afresh in the light of additional evidences. 6. Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the ex-parte 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 and also in the light of additional evidences furnished before this Bench and after providing reasonable 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 and additional evidences, if any, in support of the application for registration without taking any 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. Printed from counselvise.com ITA No.686/PUN/2025 5 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 25th day of September, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 25th September, 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 // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "