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

ITA 149/PUN/2025

AI Insights

The case involves Shri Bahubali Vidyapeetha, a Charitable Trust, appealing against the decision of the CIT (Exemption), Pune, which had rejected their application for approval under section 80G(5) of the Income Tax Act, 1961. The primary contention was the non-submission of certain details required by the CIT (Exemption) to process the application. The Tribunal noted that the assessee had now gathered all necessary details and requested another opportunity to present these before the CIT (Exemption). Both parties agreed to this course of action, leading the Tribunal to remand the matter back to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775127 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: PRAMOD S SHINGTE
• Keywords: Charitable institution
• Section: 12A; 80G

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.149/PUN/2025 धििाारण वर्ा / Assessment Year: 2025-2026 Shri Bahubali Vidyapeetha, At Post Bahubali Tal. Hatkanangale, Kolhapur- 416110 Maharashtra PAN-AAATB1291J Vs CIT Exemption, Pune Appellant Respondent Assessee by : Shri Pramod S Shingte Revenue by : Shri Amit Bobde-CIT Date of hearing : 21.08.2025 Date of pronouncement : 03.09.2025 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 framed u/s 80G of the Income Tax Act, 1961 dated 13.12.2024. 2. The sole greviance of the assessee is that Ld. CIT(E) erred in rejecting the application filed by the assessee for granting approval u/s 80G(5) of the Act. Printed from counselvise.com 2 ITA No.149/PUN/2025 3. At the outset Ld. Counsel for the assessee submitted that the assessee is a Charitable Trust registered in the year 1963 with the primary object of imparting Education. Assessee Trust is duly registered u/s 12A of the Act. He fairly submitted that certain details called for by Ld. CIT(E) could not be furnished but now the assessee possess all the details and want to submit them before Ld. CIT(E). Prayer made to provide one more opportunity to go before Ld. CIT(E). Reference made to the documents filed in the Paper Book running into 364 pages. 4. On the other hand Ld. Departmental Representative (DR) though supported the impugned order but fairly did not oppose to the request made by Ld. Counsel for the assessee. 5. We have heard rival contentions and perused the record placed before us. The application for approval u/s 80G(5) of the Act has been rejected for non submission of certain details called for by Ld. CIT(E) to examine the claim of the assessee made in the application filed on Form No. 10AB under clause (iii) of first proviso to section 80G(5) of the Act. Considering the request made by Ld. Counsel for the assessee and in the larger interest of justice, we hereby restore the issues raised in the instant appeal back to the file of Ld. CIT(E) for necessary adjudication and to decide in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable Printed from counselvise.com 3 ITA No.149/PUN/2025 cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 03rd day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे /Pune; दििांक /Dated: 03rd September, 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 "