JANKALYAN FOUNDATION,PUNE V. CIT EXEMPTION, PUNE

ITA 310/PUN/2025

AI Insights

The case involves Jankalyan Foundation appealing against the order of the CIT (Exemption), Pune, which rejected their application for approval under section 80G(5) of the Income-tax Act, 1961. The appeal was initially delayed due to non-communication of the order to the assessee, which was later condoned by the Tribunal based on precedents. The Tribunal noted that the assessee had not submitted relevant details despite being given opportunities, leading to the rejection of their application. However, in the interest of justice, the Tribunal decided to provide another opportunity for compliance and directed the matter back to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717679 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-02-2025
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

" आयकर अपीलीय अधिकरण \"ए\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.310/PUN/2025 धििाारण वर्ा / Assessment Year: NA Jankalyan Foundation 14/2 Flat No. B/9 Ganesh Heights, Ganesh Nagar, Dapodi, Pune-411012 Maharashtra PAN-AAIAJ1981E Vs. CIT Exemption, Pune अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee by: None Department by: Shri Amol Khairnar CIT-DR Date of hearing: 04-08-2025 Date of Pronouncement: 12-08-2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of assessee is directed against the order dated 22.08.2024 passed by CIT(E), Pune under second proviso to section 80G(5) of the Income-tax Act, 1961. 2. Registry has informed that there is a delay of 97 days in filing of the present appeal. Application for condonation of delay is placed on record. Main reason for delay is non communication of the passing of the impugned order by the Accountant having access to the e-mail Id on which the impugned order was sent. Considering it to be a reasonable cause and also placing reliance on the judgement of the Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) & in the case Printed from counselvise.com 2 ITA No.310/PUN/2025 of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382), we in the larger interest of justice condone the delay and admit the appeal for adjudication. 3. When the case called for none appeared on behalf of the assessee. However, considering the Documents placed on record we proceed to take up this appeal with the assistance of Ld. Departmental Representative (DR). 4. Sole grievance of the assessee is against the finding of Ld. CIT(E) rejecting the application dated 29.03.2024 filed for granting approval under clause (iii) of first proviso to section 80G(5) of the Act. 5. We have heard Ld. DR and perused the record placed before us. We observe that the application on Form No. 10AB dated 29.03.2024 given for granting of approval u/s 80G(5) of the Act has been dismissed for non submission of relevant details called by Ld. CIT(E). On going through the impugned order we notice that only few opportunities were granted due to which assessee failed to make proper compliance. We therefore in the larger interest of justice and also being fair to both the parties deem it appropriate to provide one more opportunity to the assessee and restore the issues raised in the instant appeal to the file of Ld. CIT(E) for necessary adjudication and to decide the application of the assessee filed for granting approval u/s 80G(5) of the Act after duly considering the submissions to be given by the assessee as and when called by Ld. CIT(E). 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 adjournment unless otherwise required for reasonable cause. Printed from counselvise.com 3 ITA No.310/PUN/2025 Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 12th day of August, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; ददिांक / Dated: 12th August, 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, \"A\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "