SEWAGUNJ FOUNDATION,PUNE V. CIT(EXEMPTION), PUNE, PUNE

ITA 867/PUN/2025

AI Insights

The case involves Sewagunj Foundation, which appealed against the order of the Commissioner of Income Tax (Exemptions), Pune, rejecting their applications for registration under sections 12A and 80G(5) of the Income Tax Act, 1961. The primary contention was that the CIT(E) had rejected their applications without sufficient consideration of the explanations and documents provided by the assessee. The Tribunal noted that the assessee had faced technical issues while trying to upload fresh applications, which contributed to the delay in filing the appeal. After considering the circumstances, the ITAT Pune condoned the delay and admitted the appeals for adjudication, ultimately deciding to remit the matter back to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361068 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Other Referred Cases: Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.Y.CHAVAN; A; PUNE
• Assessee Lawyers: BHUVANESH KANKANI
• Keywords: Condonation of delay; Set aside; Reasonable cause
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.866 & 867/PUN/2025 Sewagunj Foundation, Flot No.B-3 402, Sr.No. Pune City, 16/3b, Tirupati Kashiganga, Dhanori, Pune PAN : ABMCS 2716 H vs. CIT (Exemptions), Pune (Appellant) (Respondent) For Assessee : Shri Bhuvanesh Kankani, Advocate For Revenue : Shri B.Y. Chavan, CIT(A)-9, Pune Date of Hearing : 15.05.2025 Date of Pronouncement : 21.05.2025 ORDER PER DR. MANISH BORAD, AM: This appeal by the assessee is directed against the order dated 22.08.2024 of the Ld. Commissioner of Income Tax (Exemptions), Pune [“CIT(E)”]. 2. The assessee has raised the following grounds of appeal:- “1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act, 1961 ('The Act') it be kindly held that the order passed by the Commissioner of Income Tax-Exemptions ['CIT(E)'], Pune, rejecting the Appellants application for seeking registration u/s 12AB of the Act is against the provisions of the Act. Accordingly, the order passed by the Ld. CIT(E) be held as not tenable in law and be set aside directing the Ld. CIT(E) to grant registration. The appellant be granted just and proper relief in this respect. 2. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that Appellant be kindly granted an opportunity to furnish relevant documents 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. The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing.” 2 ITA.No.866 & 867/PUN./2025 (Sewagunj Foundation) 3. Registry has pointed out that these appeals are delayed by 147 days. An affidavit in this regard has been filed by the assessee along with detailed application for condonation of delay mentioning the reasons which prevented the assessee from filing the appeal in time. The reasons mainly include that after rejection of the assessee’s application for registration u/sec. 12A and 80G(5), rather than filing the appeal before this Tribunal assessee kept on trying to upload fresh applications, but continuous error was appearing on the portal. 4. We have heard Ld.DR and on perusal of the reasonable cause which prevented the assessee from filing of appeal in time, we noticed that the delay was not intentional and the assessee would not have gained by filing this appeal belatedly. Therefore, in the larger interest of justice and also following the ratio laid down by the Hon'ble Apex Court in Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC), we condone the delay and admit these appeals for adjudication. 5. With the assistance of both the parties, we on perusal of the impugned orders observe that the applications filed by the assessee for registration u/sec. 12A & 80G(5) of the Act has been rejected because the assessee failed to furnish explanation to the discrepancy communicated by Ld.CIT(E) in spite of being provided sufficient opportunities. Under these given circumstances and both the parties having agreed, we therefore remit back all the issues raised in the instant two appeals to the file of the Ld.CIT(E) for denovo adjudication for which reasonable opportunity shall be provided to the assessee. The assessee shall furnish before the 3 ITA.No.866 & 867/PUN./2025 (Sewagunj Foundation) Ld.CIT(E) all the details placed before this Tribunal in support of his contention that the charitable activities have been commenced and the evidence to this effect have also been filed in the paper book running into 15 pages filed on 07/05/2025 and same shall be considered by the Ld.CIT(E) for deciding the application for registration u/s. 12A and 80G(5) of the Act in accordance with law by way of passing speaking order. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause. All the grounds of appeals raised in the instant two appeals are allowed for statistical purposes. 6. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 21.05.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 21st May, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(E), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. "