SHRI BAHUBALI BRAHMACHARYASHRAM,KOLHAPUR V. CIT EXEMPTION, PUNE, PUNE

ITA 148/PUN/2025

AI Insights

The case involves Shri Bahubali Brahmacharyashram, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 80G(5) of the IT Act. The initial rejection was based on the non-fulfillment of conditions under section 80G(5) and the incorrect assertion that the assessee was not registered under section 12AB of the IT Act, despite the assessee being registered under section 12A. The Tribunal found merit in the assessee's arguments, particularly the oversight in the CIT's office regarding the registration status and the lack of opportunity given to the assessee to rectify the discrepancies noted by the CIT.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772153 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• 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: AMOL KHAIRNAR
• Assessee Lawyers: PRAMOD SHINGTE
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.148/PUN/2025 Shri Bahubali Brahmacharyashram, Brahmacharyashram, Hatkanangale, Tal- Hatkanangale- 416110. PAN : AABAV0021C Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 06.12.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 80G(5) 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 27.06.2024. With a view to verify the genuineness of activities of Assessee by : Shri Pramod Shingte Revenue by : Shri Amol Khairnar Date of hearing : 21.08.2025 Date of pronouncement : 26.08.2025 Printed from counselvise.com ITA No.148/PUN/2025 2 the assessee and fulfillment of conditions laid down in clause (i) to (v) of section 80G(5) of the IT Act, a notice was issued through ITBA portal on 25.07.2024 requesting the assessee to upload certain information/clarification on or before 09.08.2024. The assessee in response to above notice furnished desired information as mentioned in the notice. After verifying these details, Ld. CIT, Exemption, Pune found certain discrepancies and asked for their clarification on or before 02.12.2024. 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) of section 80G(5) of the IT Act is not fulfilled. It was also observed that the assessee is not registered u/s 12AB of the IT Act & accordingly the application filed by the assessee was rejected and the provisional approval granted on 05.04.2022 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 justified. It is further submitted that somehow the assessee trust missed the last notice & failed to submit any reply therefore Ld. Printed from counselvise.com ITA No.148/PUN/2025 3 CIT, Exemption, Pune rejected the application for approval. Learned AR also submitted that the application for approval under section 80G(5) of the IT Act was rejected on the ground that the assessee is not registered u/s 12AB of the IT Act in spite of the fact that the assessee is duly registered u/s 12A of the IT Act and the certificate of registration dated 24.09.2021 was already furnished before Ld. CIT, Exemption, Pune along with Form 10AB. Accordingly, Ld. AR requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune involving the issue of approval u/s 80G of the IT Act & requested to grant approval u/s 80G(5) of the IT Act. 4. Ld. DR appearing from side of the Revenue relied on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same. 5. We have heard Ld. counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. In this regard, we find that admittedly the assessee made compliance to the initial notice issued by Ld. CIT, Exemption, Pune, but the subsequent notice could not be answered by him. It is the sole contention of Ld. AR that if the assessee has not furnished requisite information/documents on the requisite Printed from counselvise.com ITA No.148/PUN/2025 4 date, one further opportunity should have been provided to him by Ld. CIT, Exemption, Pune, since more than 26 days time was available with Ld. CIT, Exemption, Pune to decide the application. It was also the contention of Ld. AR that the assessee was duly registered u/s 12AB of the IT Act, however Ld. CIT, Exemption, Pune wrongly observed in his order that the assessee is not registered u/s 12AB of the IT Act in spite of the fact that the copy of the registration u/s 12AB of the IT Act was furnished before him. We find force in the above arguments of Ld. Counsel of the assessee. Therefore, considering the totality of the facts of the case, & 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 his file with a direction to decide the application for approval afresh and 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, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass Printed from counselvise.com ITA No.148/PUN/2025 5 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 26th day of August, 2025. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 26th August, 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, “A” बᱶच, पुणे / DR, ITAT, “A” 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 "