KOPERGAON TALUKA EDUCATION SOCIETY,AHILYANAGAR V. CIT EXEMPTION, PUNE, PUNE

ITA 142/PUN/2025

AI Insights

The case involves Kopergaon Taluka Education Society, which appealed against the decision of the Commissioner of Income-tax (Exemption), Pune, who denied the grant of approval under section 10(23C) of the Income-tax Act, 1961. The denial was based on the society's non-compliance and failure to address discrepancies in their application. However, the Tribunal noted that the society had already received approval on 27.10.2021, and the subsequent application filed on 30.06.2024 was unnecessary and made inadvertently. Consequently, the Tribunal restored the original approval and set aside the Commissioner's order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708431 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: PRASAD S. BHANDARI

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 No.142/PUN/2025 Kopergaon Taluka Education Society, 1, Mohonirajnagar, Tal. Kopergaon, Dist. Ahilyanagar - 423601 Maharashtra PAN : AAATK2351A Vs. CIT(Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee is directed against the order dated 09.12.2024 of Ld. Commissioner of Income-tax (Exemption), Pune denying grant of approval u/s.10(23C) of the Income-tax Act, 1961 (in short ‘the Act’). 2. With the assistance of both the sides and on perusal of the record, it remains an admitted fact that for non- compliance on the part of assessee and that the assessee having failed to furnish any explanation to the discrepancies communicated by ld.CIT(E) while considering the application for approval under clause (iii) of first proviso to section 10(23C) of the Act, application filed by the assessee for approval u/s.10(23C) of the Act has been rejected by ld.CIT(E). Ld. Appellant by : Shri Prasad S. Bhandari (Through Virtual) Respondent by : Shri Amol Khairnar Date of hearing : 25.06.2025 Date of pronouncement : 14.07.2025 ITA No.142/PUN/2025 Kopergaon Taluka Education Society 2 Departmental Representative raised no objection if the matter is restored to the file of ld.CIT(E) for necessary adjudication. 3. We have heard the rival contentions and perused the record placed us. We notice that the assessee is a society registered u/s.12A of the Act prior to 01.04.2021. Assessee has received the regular approval u/s.10(23C)(iii) of the Act on 27.10.2021 applicable for A.Y. 2022-23 to 2026-27. However, due to lack of knowledge about the changed provisions w.e.f. 01.04.2021 assessee has again filed another application dated 30.06.2024 for approval u/s.10(23C) of the Act. This application is stated to have been made inadvertently and the said application dated 30.06.2024 was not required to be filed given the fact that assessee has already received approval on 27.10.2021. Though during the course of hearing, it was observed that the matter deserves to be restored to the file of ld.CIT(E), however, on perusal of page 19 of appeal memo, we find that the assessee has already been granted approval u/s.10(23C) of the Act vide order dated 27.10.2021 and that ld.CIT(E) erred in rejecting the assessee’s application without taking into consideration the order of ld.CIT(E) dated 27.10.2021. Under these given facts and circumstances, we are of the considered view that there is no need to remit back the issue to the file of ld.CIT(E) and hold that the application filed by the assessee on 30.06.2024 having been filed inadvertently is hereby treated as infructuous and the regular approval u/s.10(23C) of the Act dated 27.10.2021 applicable for A.Yrs. 2022-23 to 2026-27 is hereby restored. Impugned order is set-aside and effective grounds of appeal raised by the assessee are allowed. ITA No.142/PUN/2025 Kopergaon Taluka Education Society 3 4. In the result, appeal of the assessee is allowed. Order pronounced on this 14th day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th July, 2025. Satish 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. "