SHRI KHANDOBA DEV DEVSTHA TRUST,SATARA V. CIT(EXEMPTION), PUNE, PUNE

ITA 2514/PUN/2025

AI Insights

The case involves Shri Khandoba Dev Devsthan Trust, which appealed against the order of the CIT Exemption, Pune, rejecting their application for regular registration under section 12A(1)(ac) of the Income Tax Act, 1961. The primary issues were the delay in filing the application and the selection of an incorrect sub-section in the application form. The Tribunal noted that similar cases had been previously handled by providing an opportunity to amend the applications and decided to remit the issue back to the CIT Exemption for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791322 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: DEEPA KHARE
• Keywords: Set aside; Reasonable cause; Charitable institution
• Section: 12A

Judgement Text

" आयकर अपीलीय अधिकरण \" ीी \" ।येंयपीण प णी या न् 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. 2514/PUN/2025 धििेंारण वर्ा /Assessment Year: NA Shri Khandoba Dev Devsthan Trust, Revadi Khandoba Mandir Revadi , Satara-415001 Maharashtra PAN-AAXTS7557H Vs. CIT Exemption, Pune अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent Assessee by: Smt. Deepa Khare Department by: Shri Amit Bobde-CIT Date of hearing: 08-12-2025 Date of Pronouncement: 10-12-2025 आदीश /ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of assessee is directed against the order of Ld. CIT Exemption, Pune passed u/s 12A(1)(ac)(vi) of the Income-tax Act, 1961 dated 16.09.2025. 2. The sole grievance of the assessee is against the rejection of application for regular registration u/s 12A(1)(ac) of the Act for which following grounds have been raised:- 1. The Ld CIT Exemption erred in law and on facts in rejection of application for registration u/s 12A(1)(ac) without considering the facts and circumstances of the case and without considering the request for Printed from counselvise.com 2 ITA No. 2514/PUN/2025 condonation of delay. The appellant prays for opportunity for furnishing the required documents. 2. The Ld CIT Exemption erred in law and on facts in rejection of application for registration u/s 12A(1)(ac) without appreciating that the application was made under incorrect code and the same may be considered as a inadvertent mistake on the part of the appellant. 3. The appellant craves leave to add, alter, modify or substitute any ground of appeal at the time of hearing. 3. At the outset Ld. Counsel for the assessee requested for setting aside the issue raised on merit to the file of Ld. CIT(E) on the ground that firstly the application of the assessee was delayed and secondly the application has been filed selecting the wrong code. 4. On the other hand Ld. Departmental Representative (DR) supported the order of the Ld. CIT(E). 5. We have heard rival contentions and perused the record placed before us. The assessee Trust filed the application for regular registration on 19.03.2025 and furnished Form No. 10AB under section 12A(1)(ac)(vi)-ITEM(B) of the Income Tax Act. Partial details were filed by the assessee in response to the information called by the Ld. CIT(E). We also notice that the application of the assessee was filed beyond the prescribed time limit and also the assessee has selected the wrong sub-section i.e. 12A(1)(ac)(vi) in place of correct sub-section 12A(1)(ac)(iii) of the Act. Prayer has been made by Ld. Counsel for the assessee for setting aside the issue to the file of Ld. CIT(E). Printed from counselvise.com 3 ITA No. 2514/PUN/2025 6. We observe that post amendment in section 2A of the Act from 01.04.2021 and onwards there have been complete new procedure for registration of the Charitable Trust and organizations. New provisions for applying provisional registration and regular registration have come into force. There are various sub-clauses out of which the assessee has to select the correct code applicable to it while filing the online application. Various instances have come across before this Tribunal in other cases where the assessee’s applications for regular registration u/s 12A of the Act were rejected for selecting wrong code/sub-section but this Tribunal has been consistently providing the assessee’s with one more opportunity to amend the applications. 7. Taking a consistent view and also in the interest of justice and being fair to both the parties we deem it appropriate to afford one more opportunity to the assessee. We accordingly set aside the impugned finding of Ld. CIT(E) and remit the issue of regular registration u/s 12A(1)(ac) of the Act to the file of Ld. CIT(E). Assessee is directed to file the amended application and furnish all details as called for by Ld. CIT(E) for deciding its application 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 cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com 4 ITA No. 2514/PUN/2025 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 10th day of December, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER प णी/ Pune; ददिेंंक /Dated: 10th December, 2025. Neeta आदीश की प्रधिधलधप अग्रीधर्ि /Copy of the Order forwarded to: 1. अपीलेंर्थी /The Appellant. 2. प्रत्यर्थी /The Respondent. 3. The Pr. CIT concerned. 4. धवभेंगीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"ीी\" ीाच, प णी /DR, ITAT, \"B\" Bench, Pune. 5. गेंर्ा फेंइल /Guard File. आदीशेंि सेंर /BY ORDER, //True Copy// वररष्ठ धिजी सधचव /Sr. Private Secretary आयकर अपीलीय अधिकरण, प णी /ITAT, Pune Printed from counselvise.com "