N B DHUMAL CHARITABLE FOUNDATION,AHMEDNAGAR V. CIT(E), PUNE

ITA 1928/PUN/2025

AI Insights

The case involves the N. B. Dhumal Charitable Foundation, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 12AB of the Income Tax Act. The CIT had initially rejected the application due to insufficient evidence regarding the genuineness of the foundation's charitable activities and non-submission of detailed donation lists. The Tribunal, considering the totality of the facts and in the interest of justice, decided to set aside the CIT's order and remand the matter for a fresh decision, emphasizing the need for the foundation to comply with the requirements and provide necessary documentation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839519 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH KUMAR SINGH
• Assessee Lawyers: KISHOR B. PHADKE
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1928/PUN/2025 N. B. Dhumal Charitable Foundation, Shivanjali Near Newal Nagar, Gulmohor Road, Mahesh Nagar, Ahmednagar- 414001. PAN : AAICN1819K Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 17.06.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. Facts of the case, in brief, are that the assessee has filed application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 29.01.2025. With a view to Assessee by : Shri Kishor B. Phadke Revenue by : Shri Manish Kumar Singh Date of hearing : 05.02.2026 Date of pronouncement : 24.02.2026 Printed from counselvise.com ITA No.1928/PUN/2025 2 verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, notices were issued by Ld, CIT, Exemption, Pune through ITBA portal requesting the assessee to upload certain information/clarification. In reply to the said notices, the assessee furnished its response. However, not being satisfied with the above reply, Ld. CIT, Exemption, Pune rejected the application filed by the assessee by observing as under :- “6. The assessee furnished its response on 29/05/2025. Upon verification of the documents it is seen that the assessee has not submitted any satisfactory material including a note on activities before the undersigned. In fact the assessee has resubmitted the earlier submissions dated 25/03/2025. Therefore, the undersigned is not able to draw any conclusion about the genuineness of its charitable activities. Further, the assessee was specifically requested to furnish detailed donation lists for all relevant years. On verification, it is seen that the trust has failed to submit the lists of donors, even receipt no. has not been given by the assessee. Therefore, identity of such donors and consequential genuineness of donations remained doubtful. Thus, the assessee trust has failed to prove the genuineness of its charitable activities. 7. Considering the above facts discussed in the show notice and discrepancies noticed, the undersigned is not satisfied about the genuineness of activities of the assessee and compliance of requirements of any other law for the time being in force by the assessee as are material for the purpose of achieving its objects. 8. In view of the above, the application filed by the assessee is hereby rejected and the provisional registration granted on 23/06/2022 under section 12AB read with section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.” Printed from counselvise.com ITA No.1928/PUN/2025 3 3. It is the above order against which the assessee is in appeal before this Tribunal. 4. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. In this regard, it was the contention and prayer of Ld. Counsel of the assessee that if one last opportunity is provided to the assessee, he is in a position to furnish all the relevant desired information before Ld. CIT, Exemption, Pune. 5. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and restore the matter back to his file with a direction to decide the application for registration afresh and as per fact & law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and to produce relevant documents/evidences, if any, in support of application for registration u/s 12A of the IT Act without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, Printed from counselvise.com ITA No.1928/PUN/2025 4 the grounds raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 24th day of February, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 24th February, 2026. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "