SAIRAM SOLAPUR FOUNDATION,SOLAPUR V. CIT EXEMPTION , PUNE

ITA 1732/PUN/2025

AI Insights

The case involves Sairam Solapur Foundation, a charitable organization, appealing against the decision of the CIT(E), Pune, which rejected their applications for regular registration under section 12A and for approval under section 80G(5) of the Income Tax Act, 1961. The rejection was primarily due to the non-compliance of the assessee to provide necessary details and failure to attend a scheduled hearing. The Tribunal, considering the circumstances and the lack of objection from the Departmental Representative, decided to restore the matter to the CIT(E) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773917 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 16-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: GIRISH LADDA VIRTUAL
• Keywords: Reasonable cause; Non compliance
• Section: 12A

Judgement Text

" आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1732 & 1733/PUN/2025 धििाारण वर्ा / Assessment Year: 2025-2026 Sairam Solapur Foundation, 143/1, PL No.811 Jawahar Solapur North, Near Water Tank Sadar Bazar, Solapur- 413003 Maharashtra PAN-ABLCS3568G Vs CIT Exemption, Pune Appellant Respondent Assessee by : Shri Girish Ladda (Virtual) Revenue by : Shri Amit Bobde-CIT Date of hearing : 02.09.2025 Date of pronouncement : 08.09.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- These appeals at the instance of assessee are directed against the order of Ld. CIT(E), Pune commonly dated 19.06.2025 rejecting the assessee’s application for granting approval u/s 80G(5) of the Income Tax Act, 1961 and regular registration u/s 12A(i)(ac)(vi) of the Act. 2. At the outset Ld. Counsel for the assessee submitted that due to non compliance before Ld. Printed from counselvise.com 2 ITA No.1732 & 1733/PUN/2025 CIT(E), the assessee’s application for regular registration u/s 12A and application for granting approval u/s 80G(v) has been rejected. Prayer made to provide one more opportunity to go before Ld. CIT(E) and file necessary details. 3. Ld. Departmental Representative (DR) supported the order of Ld. CIT(E) but is fair enough in not opposing the request made by Ld. Counsel for the assessee. 4. We have heard rival contentions and perused the record placed before us. The assessee is a charitable organization and Form No. 10AB dated 31.01.2025 filed separately for granting regular registration u/s 12A(1)(ac)(vi)-ITEM(B) and granting approval under sub Clause (B) of (iv) of first proviso to section 80G(5) of the Act. Ld. CIT(E) issued a detailed questionnaire directing the assessee to furnish all various details in the application referred herein above. Partial details were filed. However on the date of hearing fixed on 02.05.2025, assessee failed to avail the opportunity as a result of which Ld. CIT(E) dismissed the applications for regular registration u/s 12A and u/s 80G(5) of the Act. 5. Considering the facts and circumstances of the case and the prayer made by Ld. Counsel for the assessee, and there being no objection raised by Ld. Departmental Representative (DR) we in the larger interest of justice restore the issues raised in the Printed from counselvise.com 3 ITA No.1732 & 1733/PUN/2025 instant two appeals relating to regular registration u/s 12A(1)(ac)(vi)-ITEM(B) and approval u/s 80G(5) of the Act to the file of Ld. CIT(E) for afresh adjudication and to decide in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 08th day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे /Pune; दििांक /Dated: 08th September, 2025. Neeta आिेश की प्रधिधलधप अग्रेधर्ि /Copy of the Order forwarded to: 1. अपीलार्थी /The Appellant. 2. प्रत्यर्थी /The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"बी\" बेंच, पुणे /DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल /Guard File. आिेशािुसार /BY ORDER, वररष्ठ धिजी सधचव /Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे /ITAT, Pune Printed from counselvise.com "