JEEVASHREY FOUNDATION,NASHIK V. CIT (EXEMPTION), PUNE

ITA 1647/PUN/2025

AI Insights

The case involves Jeevashrey Foundation, a charitable trust, which appealed against the order of the CIT(E), Pune, denying their application for registration under section 12AB of the Income Tax Act, 1961. The appeal was initially delayed due to the illness of a key person in the trust and reliance on a tax consultant, which the Tribunal condoned based on precedents from the Supreme Court. The primary issue was the non-compliance of the trust in responding to the CIT(E)'s queries regarding their application for regular registration. The Tribunal, considering the circumstances and in the interest of justice, provided another opportunity for the trust to comply and have their application re-evaluated.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775811 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-07-2025
• 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: AMIT BOBDE
• Assessee Lawyers: PRAMOD S. SHINGTE
• Keywords: Condonation of delay; Opportunity of being heard; Reasonable cause; Charitable institution; Non compliance
• Section: 12A

Judgement Text

" आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1647/PUN/2025 धििाारण वर्ा / Assessment Year: 2026-2027 Jeevashrey Foundation, KrupaShankar Dube, Ghar No. 42/1873/3/5/116/10 Trimurti Chowk, Gajlaxmi Row No. 3, Indr Nagari, Ambad Link Road, Nashik- 422008 Maharashtra PAN-AAETJ4383R Vs CIT Exemption, Pune Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde-CIT Date of hearing : 02.09.2025 Date of pronouncement : 09.09.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of assessee is directed against the order u/s 12AB of the Income Tax Act, 1961 dated 13.01.2025 passed by Ld. CIT(E), Pune. 2. Registry has informed that there is a delay of 101 days in filing of the instant appeal. Application for condonation of delay alongwith affidavit has been filed. We have heard both the sides. We find that the main cause of delay is due to the illness of one of the key person of the assessee Trust and also Printed from counselvise.com 2 ITA No.1647/PUN/2025 due to the dependence of assessee on the Tax Consultant for filing of the appeal. We therefore taking a justice oriented approach and in the light of 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) (Supreme Court) and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) condone the delay of 101 days and admit the appeal for adjudication. 3. Sole grievance of the assessee is that Ld. CIT(E) erred in not granting registration u/s 12AB r.w.s 12A(i)(ac)(vi)- ITEM(B) of the Act which was filed in the application vide application No. CIT Exemption, Pune/2024- 25/12AA/15265 dated 11.09.2024 in Form No. 10AB. 4. At the outset Ld. Counsel for the assessee fairly admitted that due to non compliance before Ld. CIT(E) assessee’s application has been rejected and therefore request has been made to provide one more opportunity to go before Ld. CIT(E) for readjudication of the application for regular registration u/s 12A of the Act. 5. On the other hand Ld. Departmental Representative (DR) supported the order of the Ld. CIT(E) but did not strongly opposed to the request made by Ld. Counsel for the assessee. 6. We have heard rival contentions and perused the record placed before us. We notice that the assessee is a charitable Trust engaged in performing religious and charitable activities. The provisional registration u/s 12A granted to the trust on 20.11.2023 for A.Y. 2024-25 to A.Y. 2026-27. Thereafter assessee has filed an application for regular registration u/s 12AB(i)(ac)(vi)-ITEM(B) on Printed from counselvise.com 3 ITA No.1647/PUN/2025 11.09.2024 on Form 10AB. Ld. CIT(E) issued a detailed questionnaire asking the assessee to furnish the relevant details for necessary examination of the application. However, assessee failed to comply to the notices and did not submit the same on 30.12.2024 asked by the Ld. CIT(E) even though the notice was duly served through e-portal and e-mail. However, the assessee neither furnished its compliance to the show cause notice nor availed the opportunity of being heard. Considering the prayer made by Ld. Counsel for the assessee and in the larger interest of justice we provide one more opportunity to the assessee and restore the issues raised in the instant appeal u/s 12AB(i)(ac)(vi)-ITEM(B) of the Act back to the file of Ld. CIT(E). Assessee shall furnish all necessary details to the satisfaction of Ld. CIT(E) and thereafter Ld. CIT(E) shall decide in accordance with law. 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. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 09th day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे /Pune; दििांक /Dated:09th September, 2025. Neeta Printed from counselvise.com 4 ITA No.1647/PUN/2025 आिेश 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, \"बी\" बेंच, पुणे /DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल /Guard File. आिेशािुसार /BY ORDER, वररष्ठ धिजी सधचव /Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे /ITAT, Pune Printed from counselvise.com "