SAMAJ SHIKSHAN MANDAL,PUNE V. CIT (EXEMPTION), PUNE

ITA 1527/PUN/2025

AI Insights

The case involves Samaj Shikshan Mandal, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 80G of the IT Act. The rejection was based on the grounds that the application was not filed within the time allowed under the relevant clause of section 80G(5). The assessee argued that there was a misunderstanding regarding the expiry date of their provisional registration, leading to the delay in filing the application. The Tribunal found merit in the assessee's argument, noting that the rejection was primarily on technical grounds and not on the merits of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713337 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: DEEPA KHARE
• Section: 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 No.1527/PUN/2025 Samaj Shikshan Mandal, At Post Vinzar, Tal. Haveli, Pune- 412213. PAN : AADTS8676F Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 04.06.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 80G of the IT Act. 2. Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on 22.12.2024. With a view to verify the genuineness of activities of the assessee and fulfillment of conditions laid down in clauses (i) to (v) of section 80G(5) of the IT Act, a notice was issued through ITBA portal on 28.01.2025 requesting the assessee to upload certain Assessee by : Smt. Deepa Khare Revenue by : Shri Amit Bobde Date of hearing : 30.07.2025 Date of pronouncement : 31.07.2025 Printed from counselvise.com ITA No.1527/PUN/2025 2 information/clarification on or before 12.02.2025. In reply to the said notice, the desired information was furnished by the assessee. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies, therefore, issued another notice on 04.04.2025 and asked the assessee to furnish various other details. Not being satisfied with the explanation furnished by the assessee in response to notice dated 04.04.2025, Ld. CIT, Exemption, Pune was of the opinion that the application for approval u/s 80G(5) of the IT Act is not filed within the time allowed under clause (iii) of first proviso to section 80G(5) of the IT Act & in view of the above fact the application filed by the assessee is rejected. It is this order against which the assessee is in appeal before this Tribunal. 3. 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 that the provisional registration was granted upto Assessment Year 2025-26 & therefore the assessee was under impression that the provisional approval was going to expire on 31-03-2026 & accordingly he applied prior to six months of expiry of provisional approval. Ld. AR submitted that it was bonafied mistake. Accordingly, Ld. AR requested before the Bench Printed from counselvise.com ITA No.1527/PUN/2025 3 to set-aside the impugned order passed by Ld. CIT, Exemption, Pune, & requested to remand the matter back to him with a direction to treat the application as filed with in time & decide the application for registration u/s 80G of the IT Act afresh. 4. Ld. DR appearing from side of the Revenue relied on the order passed Ld. CIT, Exemption, Pune, & requested to confirm the same. 5. In this regard, we find that admittedly the assessee was registered u/s 80G since long i.e. way back from the year 2011. We also find that earlier also an application was filed which was rejected due to wrong section code. It is also not disputed that the CBDT vide Circular No.7/2024 dated 25-04-2024 has accepted the wrong section code as a common error. It was the contention of Ld. Counsel of the assessee that due to wrong under-standing it was presumed that the provisional registration was valid upto 31-03-2026 & due to this fact the application got delayed. It is the sole contention of Ld. Counsel of the assessee that the application was rejected on technical ground of delay & nothing adverse was found on merits of the case. Considering the totality of the facts of the case & in the interest of justice, we deem it appropriate to set- aside the order passed by Ld. CIT, Exemption, Pune & remand the matter back to him with a direction to treat the application as filed Printed from counselvise.com ITA No.1527/PUN/2025 4 in time & decide the same afresh on merits of the case as per fact & the 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 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 partly allowed. 6. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on 31st day of July, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 31st July, 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 "