NAVJEEVAN MEDICAL RELIEF AND RESEARCH SOCITY,DHULE V. CIT(EXEMPTION), PUNE, PUNE

ITA 1835/PUN/2025

AI Insights

The case involves the Navjeevan Medical Relief And Research Society, 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 based on the society's past claims of deduction under section 11, which were deemed not to meet the conditions laid down in section 12A(1)(ac)(vi)(B) of the Act. 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 society to comply with the requirements and provide necessary documentation without seeking adjournments.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839529 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 31-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA VIJAY
• Assessee Lawyers: C.D.UPASANI
• Section: 11

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.1835/PUN/2025 Navjeevan Medical Relief And Research Society, 39, Sushil Nagar, Near Jamnagiri Road, Dhule- 424001. PAN : AAATN8091Q Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 12.06.2025 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 u/s 12A(1)(ac)(vi)- ITEM(B) of the IT Act on 01.12.2024. With a view to verify the Assessee by : Shri C. D. Upasani Revenue by : Shri Chandra Vijay Date of hearing : 11.02.2026 Date of pronouncement : 24.02.2026 Printed from counselvise.com ITA No.1835/PUN/2025 2 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 desired information was furnished by the assessee. However, not being satisfied with the above reply, Ld. CIT, Exemption, Pune rejected the application filed by the assessee by observing as under :- “6.2 It can be thus seen that the provisions of said section applies to a case where activities of the trust or institution have 'commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub- clause (iv) or subclause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities.' In the light of said provision, the submission of the assessee trust has been verified. It is seen that the assessee trust has claimed deduction u/s 11 in its past AYs. For e.g. it has claimed deduction of Rs. 99.65 Lakhs, Rs. 136.6 Lakhs, and Rs. 176.89 Lakhs u/s 11 in the A.Ys. 2022-23, 2023-24 and 2024-25 respectively. Thus, the assessee's income pertaining to previous years has been excluded from the total income on account of applicability of section 11 which occurs after the commencement of such activities. 7. Therefore, said provisions of sec. 12A(1)(ac) (vi) (B) of the Act are not applicable in the assessee's case. Thus, the undersigned is not satisfied about the fulfillment of conditions laid down in the section 12A(1)(ac)(vi)(B) of the Act and hence, the undersigned is left with no alternative but to reject the application. 6. In view of the above, the application dated 01/12/2024 filed in Form 10AB by the assessee under section 12A(1) (ac) (vi)-ITEM(B) of the Income Tax Act, 1961 is hereby rejected.” Printed from counselvise.com ITA No.1835/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 books furnished by the assessee. In this regard, it was the sole 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 in support of application for registration u/s 12AB of the IT Act 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 12AB of the IT Act without taking Printed from counselvise.com ITA No.1835/PUN/2025 4 any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, 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 "