KADLAG PATIL EDUCATION FOUDATION,PUNE V. CIT EXEMPTION, PUNE

ITA 296/PUN/2025

AI Insights

The case involves the Kadlag Patil Education Foundation, which appealed against the rejection of its applications for regular registration under section 12AB(1)(b)(ii) and approval under section 80G of the Income Tax Act by the CIT(E), Pune. The CIT(E) had rejected these applications due to the appellant's failure to comply with notices requesting information to verify the genuineness of its activities. The Tribunal, considering the circumstances and in the interest of justice, decided to set aside the CIT(E)'s orders and remand the matter for a fresh decision, providing the appellant a final opportunity to comply and substantiate its applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775137 (ITAT-PUNE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-02-2025
• Laws Referred To: Section 12AB(1)(b)(ii) of the Income Tax Act, Section 80G of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Set aside
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.297 and 296/PUN/2025 Kadlag Patil Education Foundation, Office No. 305, SR No. 22/2A 17/6/11, 2 317/6/2 Nyati Eureka, Pune, Maharashtra PAN: AAICK2939H Vs. CIT(E), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of appellant are against the rejection of applications for regular registration u/s.12AB(1)(b)(ii) and approval u/s.80G of the Act respectively framed by CIT(E), Pune dated 10.10.2024. 2. When the appeal was called for, none appeared on behalf of the appellant even though valid notice of hearing was served. We therefore proceed to adjudicate the appeal with the assistance of ld. Departmental Representative. 3. Briefly, the facts of the case are that the appellant is a trust, filed separate applications on Form No.10AB under clause (iii) of section 12A(1)(ac) for grant of registration u/s.12AB of the Act as well as approval u/s.80G(5) of the Act on 29.06.2024. In order to verify the genuineness of activities Appellant by : None Respondent by : Shri Amol Khairnar Date of hearing : 04.08.2025 Date of pronouncement : 03.09.2025 Printed from counselvise.com ITA Nos.297 and 296/PUN/2025 Kadlag Patil Education Foundation 2 of the appellant trust, the ld. CIT (Exemption) issued a notice dt. 08.08.2024 through ITBA portal calling upon the appellant trust to file certain information/clarification. There was no compliance from the side of the appellant to the notices issued by ld.CIT(E). In the circumstances, the ld. CIT(Exemption) rejected the application filed for grant of regular registration. Similarly, ld.CIT(E) rejected the application for grant of approval u/s.80G(5) of the Act. 4. Being aggrieved, the appellant trust is in appeal before this Tribunal in the present appeals assailing the impugned orders. 5. Ld. DR relying on the order of ld. CIT(Exemption) submitted that appellant failed to avail the ample opportunities provided to it and therefore, ld. CIT (Exemption) had rightly rejected the applications filed by the appellant trust. 6. We have heard ld. DR and perused the relevant material on record placed before us. Appellant is aggrieved by the rejection of application for grant of regular registration u/s.12A of the Act. It is an admitted fact that the appellant failed to make any compliance before ld.CIT(E) substantiating the charitable activities carried by it due to which the Ld. CIT(E) rejected the application of the appellant for regular registration u/s 12A and also cancelled the provisional registration granted earlier. The appellant’s application for grant of approval u/s.80G has also been rejected by the Ld. CIT(E) on the similar grounds. Further, since the application for grant of registration u/s.12A of the Act was rejected and the provisional registration granted earlier was cancelled, ld.CIT(E) also rejected the application for grant of approval u/s. 80G of the Act. Printed from counselvise.com ITA Nos.297 and 296/PUN/2025 Kadlag Patil Education Foundation 3 7. Vide grounds of appeal, the appellant claimed that eventhough the relevant information and documents available on record, ld.CIT(E) without taking cognizance of the material placed before him summarily rejected the application for grant of regular registration. 8. Considering the totality of the facts and in the circumstances of the case enumerated above and in the larger interest of justice, we deem it proper, to set aside the impugned order(s) of the Ld. CIT(E) and restore the issue(s) to the file of ld.CIT(E) with a direction to grant one final opportunity to the appellant to explain and substantiate its case by filing the requisite details as may be required/ called upon and decide both the applications of the appellant u/s.12A and 80G of the Act afresh in accordance with law. Appellant is also hereby directed to remain vigilant and make its submissions on the appointed date without seeking any adjournment under any pretext unless required for the sufficient cause, failing which the Ld. CIT(E) shall be at liberty to pass appropriate order(s) as per law. Grounds raised by the appellant in both the appeals are accordingly allowed for statistical purposes. 9. In the result, both the appeals filed by the appellant are allowed for statistical purposes. Order pronounced on this 03rd day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 03rd September, 2025. Satish Printed from counselvise.com ITA Nos.297 and 296/PUN/2025 Kadlag Patil Education Foundation 4 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "