RESEARCH INSTITUTE OF COSMIC AWARENESS,PUNE V. CIT EXEMPTION, PUNE, PUNE

ITA 1602/PUN/2025

AI Insights

The case involves the Research Institute of Cosmic Awareness appealing against the decision of the CIT, Exemption, Pune, which rejected their application for registration under section 12AB of the Income Tax Act. The initial rejection was due to non-compliance with a notice requesting additional information, which the assessee failed to respond to within the given timeframe. The Tribunal found that the assessee had previously complied with initial requests and noted discrepancies in the CIT's handling of the application timeline. The Tribunal decided to set aside the CIT's order and remand the case for a fresh decision, emphasizing the need for a fair opportunity for the assessee to comply with the requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785662 (ITAT-PUNE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: DEEPA KHARE

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 No.1602/PUN/2025 Research Institute of Cosmic Awareness, 4/1, Yashwant Nagar, Opp. Lonkar High School, Wadgaon Sheri, Pune- 411014. PAN : AACTR4400M Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 14.03.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. There is delay of 30 days in filing of the present appeal. We are satisfied with the reasons mentioned in the affidavit for condonation that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay of 30 days and proceed to adjudicate the appeal. Assessee by : Smt. Deepa Khare Revenue by : Shri Amit Bobde Date of hearing : 29.10.2025 Date of pronouncement : 30.10.2025 Printed from counselvise.com ITA No.1602/PUN/2025 2 3. Facts of the case, in brief, are, that the assessee filed application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 14.10.2024. 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, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 28.11.2024 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. On verification of said information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies in the information furnished by the assessee and issued another notice on 25.02.2025. Since the assessee has not furnished any reply in response to notice dated 25.02.2025, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted to the assessee on 24.09.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. 4. It is this order against which the assessee is in appeal before this Tribunal. 5. Ld. AR appearing from 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 Printed from counselvise.com ITA No.1602/PUN/2025 3 Ld. CIT, Exemption, Pune is not justified. It was submitted that the last notice was issued on 25.02.2025 asking for various information and other details and the compliance was required to be made on or before 05.03.2025. It was submitted that lots of information was already furnished by the assessee and again various information was required through the above notice dated 25.02.2025 and only seven days were provided to the assessee to furnish the desired information. Ld. AR submitted before the Bench that Ld. CIT, Exemption, Pune ought to have provided one more opportunity to the assessee since the last date to decide the application was 30.04.2025. 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 including the paper-book filed by the assessee. We find that admittedly the assessee made compliance to the initial notice issued by the Ld. CIT, Exemption, Pune. We Printed from counselvise.com ITA No.1602/PUN/2025 4 also find that the trust was provisionally registered upto 31.03.2024 and the application for final registration was required to be filed prior to six months from the expiry of provisional registration i.e. upto 30.09.2023. Since the impugned application was filed on 14.10.2024 Ld. CIT, Exemption, Pune treated the same as filed belatedly and rejected it. In this regard, we find that CBDT vide its Circular No.7/2024 dated 25.04.2024 has extended the last date and provided further time upto 30.06.2024 for filing such an application. Accordingly, the assessee could have filed its application for final registration upto 30.06.2024, however the assessee filed the application belatedly i.e. on 14.10.2024. Admittedly, the application is delayed by 105 days and not by 375 days as observed by Ld. CIT, Exemption, Pune. It is the sole contention of the assessee trust that one more opportunity may kindly be provided to furnish reply before Ld. CIT, Exemption, Pune. 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 set- aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to condone the delay and 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 Printed from counselvise.com ITA No.1602/PUN/2025 5 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 is allowed for statistical purposes. Order pronounced on this 30th day of October, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 30th October, 2025. 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 "