SANVEGVARDHAK KUNTHUNATH SHWETAMBAR MURTIPUJAK JAIN TAPA FOUNDATION,AURANGABAD V. CIT EXEMPTION, PUNE

ITA 992/PUN/2025

AI Insights

The case involves the Sanvegvardhak Kunthunath Shwetambar Murtipujak Jain Tapa Foundation, which appealed against the decision of the CIT (Exemption), Pune, rejecting their application for approval under clause (iii) of the first proviso to section 80G(5) of the Income Tax Act, 1961. The primary issue was the non-compliance of the assessee in responding to the CIT (Exemption)'s notice and failing to furnish required details, which led to the cancellation of their application. The Tribunal, considering the circumstances and in the interest of justice, decided to remand the matter back to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712473 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: JASRAJ SUTAR
• Keywords: Reasonable cause; Non compliance

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.992/PUN/2025 धििाारण वर्ा / Assessment Year: NA Sanvegvardhak Kunthunath Shwetambar Murtipujak Jain Tapa Foundation, C/o S.No 79/5, Maharana Pratap Nagar Sillod Aurangabad- 431112 Maharashtra PAN-ABJCS7789M Vs CIT Exemption, Pune Appellant Respondent Assessee by : Shri Jasraj Sutar Revenue by : Shri Amit Bobde-CIT Date of hearing : 28.07.2025 Date of pronouncement : 29.07.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is directed against the order of Ld. CIT(E), Pune, dated 19.02.2025 framed u/s 80G(5) of the Income Tax Act, 1961. 2. The sole grievance is that Ld. CIT(E) erred in rejecting the application filed for granting approval Printed from counselvise.com 2 ITA No.992/PUN/2024 under clause (iii) of first proviso u/s 80G(5) of the Act. 3. At the outset Ld. Counsel for the assessee stated that the assessee failed to file the details called for by Ld. CIT(E). He further prayed for providing one more opportunity for going before Ld. CIT(E). 4. Ld. Departmental Representative (DR) supported the order of the Ld. CIT(E). 5. We have heard rival contentions and perused the record placed before us. Application on Form 10AB filed by the Assessee on 16.10.2024 for granting of approval under Clause (iii) of first proviso to section 80G(5) of the Act has been cancelled due to non compliance by the assessee to the notice of hearing and also assessee having failed to furnish the details called for by Ld. CIT(E). 6. However considering the request made by the Ld. Counsel for the assessee and also in the larger interest of justice and being fair to both the parties, we hereby restore the issue of approval u/s 80G(5) of the Act stated in the grounds of appeal back to the file of Ld. CIT(E) for afresh adjudication and to decide in accordance with law after due consideration of details to be filed by the assessee. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Printed from counselvise.com 3 ITA No.992/PUN/2024 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. 7. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 29th day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे /Pune; दििांक /Dated: 29th July, 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 4 ITA No.992/PUN/2024 S.No. Details Date Remarks 1. Draft dictated on 28.07.2025 P.S. 2. Draft placed before author 29.07.2025 P.S. 3. Draft proposed & placed before the Second Member 29.07.2025 A.M./J.M. 4. Draft discussed/approved by Second Member 29.07.2025 A.M./J.M. 5. Approved Draft comes to the Sr. PS/PS 29.07.2025 P.S. 6. Kept for pronouncement on .07.2025 P.S. 7. Date of uploading of Order .07.2025 P.S. 8. File sent to Bench Clerk .07.2025 P.S. 9. Date on which the file goes to the Head Clerk .07.2025 10. Date on which file goes to the A.R. .07.2025 11. Date of Despatch of order .07.2025 Printed from counselvise.com "