NEW LIFE CARE FOUNDATION,BADLAPUR V. COMMISIONER OF INCOME TAX (EXEMPTIONS), PUNE, PUNE

ITA 868/PUN/2025

AI Insights

The case involves the New Life Care Foundation appealing against the rejection of their application for approval under section 80G of the Income Tax Act by the CIT (Exemptions), Pune. The initial rejection was based on the foundation not being registered under sections 12AAB or 10(23C) of the Act. The Tribunal noted the absence of the appellant's representation and proceeded with the hearing with the assistance of the Departmental Representative. After considering the circumstances, the Tribunal decided to set aside the CIT's order and remit the case for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771907 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Set aside; Reasonable cause
• Section: 2

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS.ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.868/PUN/2025 New Life Care Foundation, A/205, 206, Subhash Nagar, Karjat Road, Badlapur East, Thane Ambarnath, Badlapur E.D. Thane, Maharashtra – 421503 PAN : AACTN7843E Vs. CIT (Exemptions), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is against the rejection of approval u/s.80G of the Act by ld.CIT(Exemption) dated 07.03.2025. 2. When the appeal was called for, none appeared on behalf of the appellant eventhough valid notice of hearing was issued. We therefore proceed to adjudicate the appeal with the assistance of ld. Departmental Representative. 3. We have heard the ld. Departmental Representative and perused the record placed before us. We notice that the appellant has filed application for approval u/s.80G(5)(ii) on Form 10AB on 30.09.2024. One of the ground for rejection of the application was that the appellant was not found to be Appellant by : None Respondent by : Shri Amol Khairnar Date of hearing : 24.07.2025 Date of pronouncement : 25.08.2025 Printed from counselvise.com ITA Nos.868/PUN/2025 New Life Care Foundation 2 registered u/s.12AAB or 10(23C) of the Act. Further from going through para 6 of the impugned order, we find that appellant has made submissions stating that he was in the process of filing appeal before this Tribunal against the rejection of application u/s.12A of the Act. However, in absence of any representation and necessary details are not available on record, we in the larger interest of justice being fair to both the parties deem it proper to remit to afford one more opportunity to go before ld.CIT(E) for necessary adjudication. Needless to mention that ld.CIT(E) in the course of set-aside proceedings shall afford a reasonable opportunity of hearing 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 the effective grounds of appeal raised by the appellant are allowed for statistical purposes. 4. In the result, appeal of the appellant is allowed for statistical purposes. Order pronounced on this 25th day of August, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 25th August, 2025. Satish Printed from counselvise.com ITA Nos.868/PUN/2025 New Life Care Foundation 3 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 "