PARBHANI ASTRONOMICAL SOCIETY,PARBHANI V. CIT, EXEMPTION , PUNE

ITA 2580/PUN/2025

AI Insights

The case involves the Parbhani Astronomical Society, which appealed against the orders of the CIT, Exemption, Pune, rejecting their application for registration under section 12AB of the Income Tax Act. The Tribunal found that the CIT did not provide a proper opportunity to the assessee, leading to the decision to remand the case for a fresh hearing. The Tribunal emphasized the need for the CIT to allow the assessee to substantiate their application with necessary documents and information.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826718 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 06-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: DEEPA KHARE VIRTUAL
• Keywords: Condonation of delay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2580 and 2581/PUN/2025 Parbhani Astronomical Society, Parbhani, TQ Dist Parbhani Savli Nivas Yashwant Nagar, Parbhani TQ Parbhani- 431401. PAN : AAETP8187D Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 12.12.2024 and 30.01.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. There is delay in filing of the present appeals. We are satisfied with the reasons mentioned in the application for Assessee by : Smt. Deepa Khare (Virtual) Revenue by : Shri Amit Bobde Date of hearing : 17.12.2025 Date of pronouncement : 05.01.2026 Printed from counselvise.com ITA Nos.2580 & 2581/PUN/2025 2 condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeals within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeals. ITA No.2581/PUN/2025 : 3. Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of IT Act on 29.09.2023. With a view to 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 on 24-11-2023 & 09-01-2024 respectively, requesting the assessee to upload certain information/clarification. In the absence of any compliance from the side of the assessee Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted to the assessee on 02.11.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. Printed from counselvise.com ITA Nos.2580 & 2581/PUN/2025 3 4. It is this order against which the assessee is in appeal before this Tribunal. 5. Ld. AR appearing from the side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee and, therefore, the impugned order of Ld. CIT, Exemption, Pune is not justified. It is the sole prayer of the counsel of the assessee that if one final opportunity is provided, the assessee is in a position to substantiate the application for registration. Accordingly, it was requested before the Bench to set- aside the impugned order passed by Ld. CIT, Exemption, Pune with a direction to provide at least one more opportunity to furnish the requisite documents/information as desired by Ld. CIT, Exemption, Pune. 6. Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same. 7. We have heard Ld. Counsels from both the sides and perused the material available on record. 8. Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we Printed from counselvise.com ITA Nos.2580 & 2581/PUN/2025 4 deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information/ submissions in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 9. In the result, the appeal filed by the assessee in ITA No.2581/PUN/2025 is allowed for statistical purposes. ITA No.2580/PUN/2025 : 10. Ld. counsel appearing from the side of the assessee sought permission to withdraw this appeal. Ld. DR appearing from the side of the Revenue raised no objection to the request of the assessee. Accordingly, the appeal filed by the assessee in ITA No.2580/PUN/2025 is dismissed as withdrawn. Printed from counselvise.com ITA Nos.2580 & 2581/PUN/2025 5 11. To sum up, the appeal in ITA No.2581/PUN/2025 is allowed for statistical purposes and the appeal in ITA No.2580/PUN/2025 is dismissed as withdrawn. Order pronounced on this 05th day of January, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 05th January, 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, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "