PIMPRI CHINCHWAD MAHANAGAR PALIKA DIVYANG BHAVAN FOUNDATION,PUNE V. CIT EXEMPTION, PUNE

ITA 2583/PUN/2025

AI Insights

The case involves the Divyang Bhavan Foundation, which appealed against the orders of the CIT, Exemption, Pune, rejecting their applications for registration under section 12A(1)(ac) and for approval under section 80G(5) of the IT Act. The Tribunal found that the CIT had erred in rejecting the applications solely on the basis of delay, especially after the amendment allowing for condonation of delay under certain circumstances. The Tribunal's decision to remand the case back to the CIT for a fresh decision underscores the importance of providing a fair opportunity to the assessee and considering the substantive amendments to the law.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827631 (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: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 06-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: DEEPA KHARE VIRTUAL
• Keywords: Condonation of delay; Reasonable cause
• Section: 12A; 80G

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.2582 & 2583/PUN/2025 Pimpri Chinchwad Mahanagar Palika Divyang Bhavan Foundation, Sr. No.31/1 To 31/5, Pune City, Welfare Center For Disable Pimpri PF, Pune- 411018. PAN : AAOCP4376M Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 03.06.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 10.12.2024 and denying the application for approval in 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.2582 & 2583/PUN/2025 2 Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 13.12.2024. 2. There is delay in filing of both above captioned appeals. We are satisfied with the reasons mentioned in the application for 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.2582/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 10.12.2024. 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 22-01-2025 & 23-04-2025 respectively. It was specifically pointed out by Ld. CIT, Exemption, Pune that the application for registration was required to be filed by 06-08-2024 Printed from counselvise.com ITA Nos.2582 & 2583/PUN/2025 3 however the same was filed belatedly i.e. on 10-12-2024 & therefore the same deserves to be rejected. In compliance to this query, the assessee could not furnish any reply & therefore the application for registration was rejected by Ld. CIT, Exemption, Pune and the provisional registration under Item (A) of sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the IT Act granted to the assessee on 07.03.2024 was also cancelled. 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 the order passed by Ld. CIT, Exemption, Pune is not justified. Ld. AR submitted before the Bench that the delay was unintentional and bonafied due to which the application could not be furnished upto 06.08.2024. Ld. AR further submitted that w.e.f. 01.10.2024 a proviso is inserted in section 12A(1)(ac) which permits the Commissioner to condone the delay if he considers that there is a reasonable cause for delay in filing the application for registration and then such application shall be deemed to have been filed within time. Accordingly, it was requested before the Bench Printed from counselvise.com ITA Nos.2582 & 2583/PUN/2025 4 to set-aside the impugned order passed by Ld. CIT, Exemption, Pune and further requested to grant registration after condoning the delay. 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. We find that admittedly the assessee could not furnish any reply before Ld. CIT, Exemption, Pune. However, we find force in the arguments of Ld. Counsel of the assessee that a proviso has been inserted in section 12A(1)(ac) w.e.f. 01.10.2024 which permits the Commissioner to condone the delay if he considers that there is a reasonable cause for delay in filing the application for registration and then such application shall be deemed to have been filed within time. 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 deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him to decide the Printed from counselvise.com ITA Nos.2582 & 2583/PUN/2025 5 application for registration afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to explain the reason of delay in filing of 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.2582/PUN/2025 is allowed for statistical purposes. ITA No.2583/PUN/2025 : 10. The instant appeal is against the order passed by Ld. CIT, Exemption, Pune denying grant of approval u/s 80G(5) of the IT Act. Since we have remanded the issue of grant of registration u/s 12A(1)(ac)(iii) to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest of justice, it would be appropriate to remit the issue of grant of approval u/s 80G(5) as well to the file of Ld. CIT, Exemption, Pune being consequential, for de novo adjudication. Printed from counselvise.com ITA Nos.2582 & 2583/PUN/2025 6 11. In the result, the appeal filed by the assessee in ITA No.2583/PUN/2025 is allowed for statistical purposes. 12. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purposes. 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 // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "