MADARSA E ARABIA KASHIF UL ULOOM,AURANGABAD V. CIT EXEMPTION, PUNE

ITA 2690/PUN/2024

AI Insights

The case involves Madarsa E Arabia Kashif Ul Uloom, a registered charitable society, which appealed against the order of the CIT (Exemption), Pune, rejecting their application for regular registration under section 12A(1)(ac)(iii) of the Income Tax Act. The CIT (Exemption) had rejected the application due to non-compliance as the appellant failed to submit required details and avail opportunities to present their case. The Tribunal, after hearing the Departmental Representative and reviewing the records, decided to set aside the CIT (Exemption)'s order and remand the case for a fresh round of adjudication, providing the appellant another opportunity to comply with the requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784243 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-12-2024
• Laws Referred To: Section 12A(1)(ac)(iii) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Set aside; Reasonable cause; Non compliance

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.2690/PUN/2024 Madarsa E Arabia Kashif Ul Uloom, 29, Budhi Lane, Jama Masjid, Aurangabad – 431 001 Maharashtra PAN : AABTM8605L Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is directed against the order dated 17.10.2024 framed by ld.CIT (Exemption), Pune rejecting the application filed by the appellant for grant of regular registration u/s.12A(1)(ac)(iii) of the Act. 2. When the case called for none appeared on behalf of the appellant despite due service of notice of hearing. We therefore proceed to adjudicate with the assistance of ld. Departmental Representative. 3. We have heard the ld. Departmental Representative and perused the record placed before us. We observe that the appellant is a registered charitable society formed with the main object of providing education to the community. Provisional registration u/s.12A(1)(ac)(vi) granted on Appellant(s) by : None Respondent by : Shri Amol Khairnar Date of hearing : 11.11.2025 Date of pronouncement : 13.11.2025 Printed from counselvise.com ITA No.2690/PUN/2024 Madarsa E Arabia Kashif Ul Uloom 2 13.12.2021. Application for regular registration u/s.12A(1)ac)(iii) filed on 27.06.2024 on Form 10AB. Ld.CIT(E) called for various details to examine the objects and genuineness of the activities and various opportunities were granted. However, appellant neither submitted details nor availed the opportunities as a result of which ld.CIT(E) rejected the appellant’s application. Since ld.CIT(E) has rejected the appellant’s application filed for regular registration u/s.12A(1)(ac)(iii) of the Act on account of non compliance Ld. DR is fair enough in not objecting to the proposition that the issues raised in the instant appeal deserves to be restored to the file of ld.CIT(E) for one more round of adjudication. We on perusal of grounds of appeal, statement of facts filed by the appellant are of the considered view that in the interest of justice appellant deserves one more opportunity. We accordingly restore the issues raised in the instant appeal to the file of ld.CIT(E) for afresh adjudication. Needless to mention that ld.CIT(E) shall afford reasonable opportunity to the appellant. Appellant is directed to update latest email id and contact detail on ITBA portal. Appellant is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. Impugned order is set aside and the effective grounds of appeal raised by the appellant are allowed for statistical purposes. Printed from counselvise.com ITA No.2690/PUN/2024 Madarsa E Arabia Kashif Ul Uloom 3 4. In the result, appeal filed by the appellant is allowed for statistical purposes. Order pronounced on this 13th day of November, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 13th November, 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. Printed from counselvise.com "