OM JAY SHANESHWAR CHARITABLE TRUST,OSMANABAD V. CIT EXEMPTION, PUNE

ITA 2687/PUN/2024

AI Insights

The case involves Om Jay Shaneshwar Charitable Trust, which appealed against the decision of the Commissioner of Income Tax (Exemption), Pune, who had rejected the trust's application for registration under section 80G(5) of the Income Tax Act, 1961. The rejection was primarily because the trust did not have registration under section 12A of the Act. The ITAT Pune, referencing a previous case (ITA No.2029/PUN/2024), noted that the issue of registration under section 12A was set aside for de novo adjudication and thus remanded the current case back to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472337 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Other Referred Cases: ITA No.2029/PUN/2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: PRAMOD SHINGTE
• Keywords: Opportunity of being heard; Principle of natural justice; Charitable institution
• Section: 12A; 80G

Judgement Text

" आयकर अपीलीय अिधकरण ”ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2687/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year :- Om Jay Shaneshwar Charitable Trust, Tuljapur Sardewadi, Osmanabad – 413601. V s The CIT Exemption, Pune. PAN:AAATO7227K Appellant/ Assessee Respondent /Revenue Assessee by Shri Pramod Shingte – CA/AR Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 25/03/2025 Date of pronouncement 25/03/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is against the order of ld.Commissioner of Income Tax(Exemption), Pune passed under section 80G of the Income Tax Act, 1961; dated 22.10.2024. The Assessee has raised the following grounds of appeal : “1. On the facts and in the circumstances of the case and in law Ld.CIT Exemption has erred in not granting registration u/s u/s 80G(5)(vi) r.w.c (iv) of the IT Act, 1961 without appreciating the facts ITA No.2687/PUN/2024[A] 2 of the case. Your appellant prays for grant of such registration u/s 12AB of IT Act. Your appellant prays for deletion of entire addition. Your appellant craves for to add, alter, amend, modify, delete any or all grounds of appeal before or during the course of hearing in the interest of natural justice.” Findings & Analysis : 2. We have heard both the parties and perused the records.Ld.AR submitted that the ld.CIT(E) rejected assessee’s application for approval under section 80G(5) of the Act on the ground that assessee do not have registration under section 12A of the Act. ld.AR invited our attention to Para 10 of the said order. Ld.AR submitted that ITAT Pune in assessee’s own case in ITA No.2029/PUN/2024 vide order dated 21.02.2025 has set-aside the issue of registration under section 12A of the Act for denovo adjudication to ld.CIT(E). 3. We have studied the order under section 80G(5) of the Act. It is observed that ld.CIT(E) rejected assessee’s application as assessee does not have registration under section 12A of the Act. ITAT Pune Bench in ITA No.2029/PUN/2024 in assessee’s own case has set- aside the issue of registration under section 12A to ld.CIT(E) for ITA No.2687/PUN/2024[A] 3 denovo adjudication, therefore, we set-aside the order under section 80G(5) of the Act, to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of being heard to the assessee. Assessee shall file all the necessary documents before the ld.CIT(E). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 4. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 25th March, 2025. Sd/- Sd/- (VINAY BHAMORE) (DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 25th Mar, 2025/ SGR आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "