SAI DISHA SAMJIK VIKAS SANSTHA,AURANGABAD V. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 2558/PUN/2024

AI Insights

The case involves Sai Disha Samjik Vikas Sanstha, a trust, appealing against the decision of the CIT (Exemption), Pune, which denied their application for approval under section 80G(5) of the Income Tax Act. The primary contention was the lack of receipt of a crucial ITAT order by the CIT (Exemption), which was pivotal in the assessee's argument for maintaining their eligibility for the said approval. The ITAT noted that the CIT (Exemption) had not received the order that could have influenced their decision, leading to the setting aside of the CIT's order and remitting the issue back for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779698 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2024-2025
• Appeal Filed On: 07-12-2024
• Other Referred Cases: ITA No.700/PUN/2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: NIKHIL S. PATHAK
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2558/PUN/2024 Assessment Year : 2024-25 Sai Disha Samjik Vikas Sanstha, Third Floor, Soniya Chamber, Near Seven Hill, Jalna Road - 431005 Maharashtra PAN : AAKTS9805R Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee is directed against the order dated 12.11.2024 framed by ld.CIT (Exemption), Pune denying grant of approval u/s.80G(5) of the Act. 2. The sole issue for our consideration is that whether ld.CIT(E) erred in rejecting the assessee’s application for approval under clause (iii) of first proviso to section 80G(5) of the Act. 3. At the outset, Ld. Counsel for the assessee submitted that one of the reason for rejecting the assessee’s application for approval u/s.80G(5) of the Act stated by ld.CIT(E) is that the order of this Tribunal dated 20.08.2024 remitting the issue Appellant by : Shri Nikhil S. Pathak Respondent by : Shri Amit Bobde Date of hearing : 17.09.2025 Date of pronouncement : 14.10.2025 Printed from counselvise.com ITA No.2558/PUN/2025 Sai Disha Samjik Vikas Sanstha 2 of regular registration u/s.12A(1)ac)(iii) of the Act was not received by the office of ld.CIT(E). Therefore, prayer made to restore the issue of approval u/s.80G(5) to the file of ld.CIT(E) for necessary adjudication. Copy of the order of this Tribunal in ITA No.700/PUN/2024 dated 20.08.2024 is placed on record. 4. On the other hand, ld. DR supported the order of ld.CIT(E). 5. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is a trust and filed the application for approval u/s.80G(5) of the Act on Form 10AB on 31.05.2024. Various details called for by ld.CIT(E) were filed. However, ld.CIT(E) rejected the assessee’s application observing as follows : “7. The assessee’s contention is duly considered. However, the same is not found to be acceptable. The assessee's earlier application filed in form 10AB on 14/09/2023 was rejected on 13/03/2024 on account of its failure to respond to the show cause notice issued by this office and to submit the requisite information/ documents. Also, vide said order, the assessee's provisional registration in form 10AC u/s 12A(1)(ac) (vi) of the Act dt. 23/02/2022 was also cancelled. As such, the assessee had no valid regular registration u/s 12AB read with section 12A(1)(ac)(i) /12A(1)(ac)(iii) of the Act at the time of filing the present application. It has also been noticed that the assessee had filed another application on 30/03/2024 u/s 12A(1)(ac) (iii) of the Act wherein it had re-submitted provisional registration dt.23/02/2022. The applicants second application was also rejected since its provisional registration dated 23/02/2022 was already cancelled vide order dated 13/03/2024. 8. In addition to the above, it has also been verified that the subject order dt. 20/08/2024 of the Hon'ble ITAT has not been received by this office so as to initiate the required proceedings in the assessee's case. As such, presently the fact remains that the applicant does not have any valid regular registration u/s 12AB read with section 12A(1)(ac)(i) /12A(1)(ac)(iii) of the Act. Therefore, the assessee trust is not covered under the exclusions provided vide proviso to clause (i) of section 80G(5) of the Act. Printed from counselvise.com ITA No.2558/PUN/2025 Sai Disha Samjik Vikas Sanstha 3 9. In view of the above, the application filed by the assessee is hereby rejected and the provisional approval granted on 10/03/2022 under clause (iv) for first proviso to section 80G(5) of the Income Tax Act, 1961 is hereby cancelled.” 6. From the above finding of ld.CIT(E), we notice that one of the reason is that order of the Tribunal dated 20.08.2024 was not received in the office of ld.CIT(E). Before us, ld. Counsel for the assessee has placed on record the order of this Tribunal in ITA No.700/PUN/2024 dated 20.08.2024 remitting the issue of grant of regular registration u/s.12A(1)(ac)(iii) of the Act to the file of ld.CIT(E) for denovo adjudication. Under these given facts and circumstances, we find the issue before us for approval u/s.80G(5) of the Act also deserves to be restored to the file of ld.CIT(E) for afresh adjudication. Needless to mention that ld.CIT(E) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is hereby set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of October, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th October, 2025. Satish Printed from counselvise.com ITA No.2558/PUN/2025 Sai Disha Samjik Vikas Sanstha 4 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, “B” ब\u0014च, पुणे / DR, ITAT, “B” 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 "