SHREE KHANDIBA DEVSTAN TRUST,PUNE V. CIT-EXEMPTION , PUNE

ITA 1218/PUN/2025

AI Insights

The case involves Shree Khandoba Devasthan Trust, which appealed against the rejection of its application for regular registration under section 12A of the Income Tax Act by the CIT (Exemption), Pune. The initial rejection was due to the trust's failure to comply with notices requesting information to verify the genuineness of its activities. The tribunal noted the delay in filing the appeal and, after considering the reasons provided, condoned the delay. The tribunal found merit in giving the trust another opportunity to comply with the requirements and directed the CIT (Exemption) to reconsider the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773741 (ITAT-PUNE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 09-05-2025
• Other Referred Cases: Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., Inder Singh Vs. State of Madhya Pradesh
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: KISHOR B. PHADKE
• Keywords: Condonation of delay; Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1218/PUN/2025 Shree Khandoba Devasthan Trust, Shree Khandoba Mandir, Mumbai Pune Highway, Akurdigaon, Akurdi, Pune 411 035 Maharashtra PAN : AAHTS1440F Vs. CIT (Exemption), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is against the rejection of application filed u/s.12A(1)(ac)(iii) of the Act for regular registration framed by CIT(E), Pune dated 22.10.2024. 2. Registry has informed that there is delay of 129 days in preferring the instant appeal before this Tribunal. Appellant has filed an application for condonation of delay explaining the reasons which led to delay in filing of the appeal. 3. After hearing both the sides and perusing the averments made in the affidavit, we are satisfied that due to ‘reasonable cause’ appellant failed to file the appeal within the stipulated time. We note that the appellant would not have gained from Appellant by : Shri Kishor B. Phadke Respondent by : Shri Amit Bobde Date of hearing : 03.09.2025 Date of pronouncement : 09.09.2025 Printed from counselvise.com ITA No.1218/PUN/2025 Shree Khandiba Devasthan Trust 2 filing the appeal with a delay. We therefore in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 129 days in filing the appeal before this Tribunal. 4. Briefly, the facts of the case are that the appellant is a trust, filed application in Form No.10AB under clause (iii) of section 12A(1)(ac) for grant of registration u/s.12AB of the Act on 29.06.2024. In order to verify the genuineness of activities of the appellant trust, the ld. CIT (Exemption) issued a notice dt. 05.08.2024 through ITBA portal calling upon the appellant trust to file certain information/clarification. There was no compliance from the side of the appellant to the said notice issued by ld.CIT(E) even to the subsequent notice issued on 04.10.2024. In the circumstances, the ld. CIT(Exemption) rejected the application filed for grant of regular registration. 5. Being aggrieved, the appellant trust has approached this Tribunal assailing the impugned order. 6. Ld. Counsel for the appellant submitted that appellant could not make proper compliance to the notices issued by ld.CIT(E) for the reasons beyond control of the appellant. A prayer is made to provide one more opportunity by remitting the issues. 7. Ld. DR relying on the order of ld. CIT (Exemption) submitted that appellant failed to avail the ample opportunities Printed from counselvise.com ITA No.1218/PUN/2025 Shree Khandiba Devasthan Trust 3 provided. Therefore, ld. CIT (Exemption) had rightly rejected the application filed by the appellant trust. 8. We have heard the rival contentions and perused the relevant material on record placed before us. Appellant is aggrieved by the rejection of application for grant of regular registration u/s.12A of the Act. It is an admitted fact that the appellant failed to make compliance before ld.CIT(E) substantiating the charitable activities carried by it due to which the Ld. CIT(E) rejected the application of the appellant for regular registration u/s.12A and also cancelled the provisional registration granted earlier. 9. Considering the totality of the facts and in the circumstances of the case enumerated above and in the larger interest of justice, we deem it proper, to set aside the impugned order of the Ld. CIT(E) and restore the issues to the file of ld.CIT(E) with a direction to grant one final opportunity to the appellant to explain and substantiate its case by filing the requisite details as may be required/ called upon and decide both the applications of the appellant u/s.12A of the Act afresh in accordance with law. Appellant is also hereby directed to remain vigilant and make its submissions on the appointed date without seeking any adjournment under any pretext unless required for the sufficient cause, failing which the Ld. CIT(E) shall be at liberty to pass appropriate order as per law. Grounds raised by the appellant are accordingly allowed for statistical purposes. Printed from counselvise.com ITA No.1218/PUN/2025 Shree Khandiba Devasthan Trust 4 10. In the result, the appeal filed by the appellant is allowed for statistical purposes. Order pronounced on this 09th day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 09th September, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "