SARVODAYA MARDANI KHEL V SANSKRUTIK SEVA SANSTHA,KOLHAPUR V. CIT (EXEMPTION), PUNE

ITA 2856/PUN/2024

AI Insights

The case involves Sarvodaya Mardani Khel V. Sanskrutik Seva Sanstha, an appellant, contesting the decision of the CIT (Exemption), Pune, which rejected their application for registration under section 80G of the Income Tax Act. The rejection was primarily due to the non-compliance of the assessee in providing necessary documents and information as requested by the CIT (Exemption) through notices. The assessee argued that the non-compliance was due to the illness of the authorized person, which prevented them from responding to the notices. The Tribunal found merit in the assessee's argument and remanded the case back to the CIT (Exemption) for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712419 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADITYA SHUKLA
• Assessee Lawyers: PRASANNA TANAJI KAMBLE
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2856/PUN/2024 Sarvodaya Mardani Khel V. Sanskrutik Seva Sanstha, Wadi Ratnagiri Dongar, Panhala, Kolhapur- 416229. PAN : AAVTS6192C Vs. CIT (Exemption), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 23.10.2024 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 Assessee by : Shri Prasanna Tanaji Kamble Revenue by : Shri Aditya Shukla Date of hearing : 21.07.2025 Date of pronouncement : 28.07.2025 Printed from counselvise.com ITA No.2856/PUN/2024 2 29.06.2024. 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 12.08.2024 requesting the assessee to upload certain information/clarification on or before 27.08.2024. The assessee did not comply to this notice. Another notice was issued on 04-10-2024 to furnish desired information & the assessee was specifically asked to show cause why the application for approval should not be rejected. Since the assessee did not comply to this notice and has not furnished any explanation in reply to the above notice, Ld. CIT, Exemption, Pune was of the opinion that the condition (i) to (v) of section 80G(5) of the IT Act is not fulfilled & accordingly the application filed by the assessee was rejected and the provisional approval granted on 08.02.2022 under clause (iv) to first proviso to section 80G(5) of the IT Act was also cancelled. 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 Printed from counselvise.com ITA No.2856/PUN/2024 3 justified. It is submitted that the information & documents desired by Ld. CIT, Exemption, Pune could not be handed over to the consultant since the authorized person was sick. Ld. AR submitted that since no reply was furnished before Ld. CIT, Exemption, Pune the application for approval u/s 80G(5) of the IT Act was rejected. Ld. AR submitted that the desired information is very well available with the assessee & if one opportunity is provided to him he will be able to produce all such desired information before Ld. CIT, Exemption, Pune. Accordingly, Ld. AR requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune, involving the issue of registration u/s 80G(5) of the IT Act & requested to remand the matter back to him with a direction to decide the application for registration u/s 80G of the IT Act afresh. 4. Ld. DR appearing from the side of the Revenue did not raise any serious objection to the request of the assessee. 5. In this regard, we find that admittedly two notices were issued by Ld. CIT, Exemption, Pune & both the above notices were not complied by the assessee. It is the sole contention of Ld. Printed from counselvise.com ITA No.2856/PUN/2024 4 Counsel of the assessee that if the assessee has not furnished requisite information/documents on the requisite date, one further opportunity should have been provided to him by Ld. CIT, Exemption, Pune. It was also contended that the authorized person was sick & therefore could not supply the desired documents to the consultant who resultantly could not reply to the notices issued by Ld. CIT, Exemption, Pune, which consequently resulted in rejection of application for approval u/s 80G(5) of the IT Act. 5.1 We find some force in the above arguments of Ld. Counsel of the assessee. Considering the totality of the facts of the case & in the interest of justice and without going into the merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for approval afresh as per fact and 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, Printed from counselvise.com ITA No.2856/PUN/2024 5 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 allowed for statistical purposes. Order pronounced on this 28th day of July, 2025. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 28th 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 "