JAI BHAVANI GRAMVIKAS BAHUUESHIYA SEVABHAVI SANSTHA,NANDED V. COMMISSIONER OF INCOME TAX EXEMPTION PUNE, PUNE

ITA 931/PUN/2025

AI Insights

The case involves Jai Bhavani Gramvikas Bahuueshiya Sevabhavi Sanstha, which appealed against the order of the CIT, Exemption, Pune, rejecting their application for registration under section 12AB of the Income Tax Act. The initial application was filed on 30.09.2023, and after some correspondence, the CIT issued a rejection order due to non-compliance with subsequent notices. The Tribunal noted that the secretary of the institution was unable to respond due to medical reasons, leading to an ex-parte decision. The Tribunal decided to remand the case for a fresh hearing, emphasizing the need for the assessee to comply with future notices without seeking adjournments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773142 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 04-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR

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.931/PUN/2025 Jai Bhavani Gramvikas Bahuueshiya Sevabhavi Sanstha, At Post Sanghavi Benak, Tq. Mukhed, Dist. Nanded- 431716. PAN : AAATJ9445J Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 11.03.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the affidavit for condonation that the applicant was prevented by sufficient cause for not filing the appeal Assessee by : None Revenue by : Shri Amol Khairnar Date of hearing : 24.09.2025 Date of pronouncement : 25.09.2025 Printed from counselvise.com ITA No.931/PUN/2025 2 within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. 3. 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 30.09.2023. With a view to verify the genuineness 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 26.02.2024 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 03.08.2022 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal. 4. When the appeal was called for hearing neither appeared on behalf of the appellant-assessee nor any adjournment application was filed despite due service of notice of hearing, therefore, we Printed from counselvise.com ITA No.931/PUN/2025 3 proceed to decide the appeal on the basis of material available on record as well as after hearing Ld. DR. 5. Ld. DR appearing from side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same. 6. We have heard Ld. DR and perused the material available on record. We find that admittedly the assessee has complied with initial notice, however, due to medical reasons, the secretary of the institution could not reply to the subsequent notices which resulted in unfortunate ex-parte order passed by Ld. CIT, Exemption, Pune. The sole request of the assessee is that if one opportunity is provided he will submit all the desired information before Ld. CIT, Exemption, Pune in support of application for registration u/s 12AB of the IT Act. 7. 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 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 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 Printed from counselvise.com ITA No.931/PUN/2025 4 documents/information/ submissions 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. 8. 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 "