SANT JAGANADE MAHARAJ SHIKSHAN MANDAL,SHINDKHEDA V. ITO EXEMPTION WARD 1(1), NSK, NASHIK

ITA 1755/PUN/2025

AI Insights

The case involves Sant Jaganade Maharaj Shikshan Mandal, a trust running a school in a tribal area of Maharashtra, which appealed against the decision of the Commissioner of Income Tax (Exemption) rejecting their application for registration under section 80G of the Income Tax Act, 1961. The rejection was primarily based on the absence of a valid registration under section 12A/12AB of the Act. The Tribunal had previously directed the CIT(Exemption) to grant registration under section 12A, which was a crucial factor in the current appeal. The Tribunal found merit in the Assessee's arguments and allowed the appeal, setting aside the CIT(Exemption)'s decision and remanding the case for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789239 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 22-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: PIYUSH BAFNA; AAKASH
• Keywords: Set aside; Reasonable cause
• Section: 12A; 80G

Judgement Text

" आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1755/PUN/2025 निर्धारण वषा / Assessment Year:- Sant Jaganade Maharaj Shikshan Mandal, Sr No.190/1, Plot No.38, Dondaicha SO., Sindkhede, Dhule – 425408. Maharashrtra. V s. The Income Tax Officer, Exemption, Ward-1(1), Nashik. PAN: AAABS1484Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Piyush Bafna and Shri Aakash Parakh – AR’s Revenue by Shri Amit Bobde - DR Date of hearing 18/11/2025 Date of pronouncement 24/11/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax(Exemption)dated 05.11.2024 rejecting registration under section 80Gof the Income Tax Act, 1961. The Assessee has raised the following grounds of appeal: “1. On the facts and in the circumstances of the case, and as per provisions & scheme of the Income Tax Act, 1961 (The Act) Hon'ble CIT(Exemption) Pune has erred in rejecting the application of the Printed from counselvise.com ITA No.1755/PUN/2025 [A] 2 appellant trust for final registration u/s 80G(5) of the Act, the impugned order may be quashed and the registration under section 80G(5) of the Act may kindly be restored. 2. On the facts and in the circumstances of the case, and as per provisions & scheme of the Act, the Hon'ble CIT(Exemption). Pune has erred in rejecting the application for registration under section 80G(5) of the Act, and therefore the Appellant be granted opportunity to prove/ substantiate its charitable activities before Ld. CIT(E) Accordingly, the order passed by the Ld. CIT(E) be kindly set aside and Appellant be granted just and proper relief in this respect. 3. On the facts and in the circumstances of the case, and as per provisions & scheme of the Act, the Hon'ble CIT(Exemption), Pune has erred in rejecting the application for registration under section 80G(5) solely on the ground that the appellant does not have valid registration under section 12A, despite the fact that the Appellant has challenged the rejection order u/s 12A before Hon'ble Tribunal thus, the impugned rejection order u/s 80G may please be quashed and set aside, and registration under section 80G of the Act may be restored 4. The Appellant craves leave to add, amend, alter, modify, vary, or withdraw all or any of grounds of appeal, in the interest of justice, if necessary, at the time of hearing ofthe appeal” Delay : 1.1 There is a delay of 172 days for filing appeal before this Tribunal. The Director of the Assessee filed an Affidavit containing reasons for the delay. We have perused the Affidavit and are Printed from counselvise.com ITA No.1755/PUN/2025 [A] 3 convinced that there is sufficient and reasonable cause for the delay. Accordingly, we condone the Delay. Findings & Analysis : 2. We have heard both the parties and perused the records. 2.1 Ld.Authorised Representative(ld.AR) filed a paper book 3. Assessee running a school in Tribal Area of Maharashtra. Assessee filed copy of the approved issued by Government of Maharashtra to the Assessee for running school. Ld.CIT(Exemption) has rejected assessee’s application for registration u/s.80G of the Act, on the ground that Assessee do not have registration u/s.12A r.w.s 12AB of the Act. In this case, Assessee’s appeal against rejection of registration u/s.12A of the Act, was decided by this Tribunal in ITA No.1754/PUN/2025 and directed the ld.CIT(Exemption) to grant registration to Assessee u/s.12A of the Act. 4. In these facts and circumstances of the case, the order u/s.80G of the ld.CIT(Exemption) is set-aside to ld.CIT(Exemption) for denovo adjudication. The ld.CIT(Exemption) shall provide Printed from counselvise.com ITA No.1755/PUN/2025 [A] 4 opportunity of hearing to the Assessee. The Assessee shall file necessary documents before the ld.CIT(Exemption). Accordingly, grounds of appeal raised by the Assessee are allowed for statistical purpose. 5. In the result, appeal of the Assessee is allowed for statistical purpose. Order pronounced in the open Court on 24 November, 2025. Sd/- Sd/- VINAY BHAMORE Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 24 Nov, 2025/ SGR आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩलधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “बऩ” बेंच, पपणे / DR, ITAT, “B” Bench, Pune. 6. गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "