SHRI PADMANABH SWAMI MATH DHULIA.,DHULE V. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 557/PUN/2025

AI Insights

The case involves Shri Padmanabh Swami Math Dhulia, a trust, which appealed against the decision of the CIT (Exemptions), Pune, rejecting their application for regular registration as a charitable entity under section 12A(1)(ac) of the Income Tax Act, 1961. The CIT(E) had earlier granted provisional registration but later found that the trust's activities were predominantly religious, involving worship and related ceremonies, which do not meet the criteria for charitable activities as per the Act. The trust failed to provide sufficient evidence or documentation to support their claim of engaging in charitable activities. The Tribunal, after considering the submissions and the lack of appearance or evidence from the assessee, upheld the CIT(E)'s decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 824854 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 28-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE-PRESIDENT & Ms. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.557/PUN/2025 Shri Padmanabh Swami Math Dhulia, 3492 Samadhi Mandir, Agra Road, Dule-424001, Maharashtra PAN : AAJTS 7133 H vs. CIT (Exemptions), Pune. (Appellant) (Respondent) For Assessee : None For Revenue : Shri Amit Bobde, CIT-DR Date of Hearing : 04.12.2025 Date of Pronouncement : 01.01.2026 ORDER PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”], dated 20.12.2024 passed under section 12AB of the Income Tax Act, 1961 (the “Act”) whereby he rejected the application for grant of regular registration u/s. 12A(1)(ac) of the Act. 2. When the case was called for hearing on 04.12.2025, none appeared for/on behalf of the assessee. The assessee failed to appear even on the earlier dates fixed for hearing on 23.04.2025, 01.07.2025, 22.09.2025 & 10.11.2025. The Ld. DR was present on all the above dates of hearing. Under these circumstances, we deem it fit to adjudicate the appeal with the assistance of Ld. DR and the material available on record. Printed from counselvise.com 2 ITA.No.557/PUN/2025 (Shri Padmanabh Swami Math Dhulia) 3. The grounds of appeal raised before us is against the findings of Ld.CIT(E) rejecting the assessee’s application for regular registration u/s. 12A(1)(ac) of the Act filed by the assessee on 26.06.2024. 4. Referring to para 6, 6.1 and 7 of the Ld. CIT(E)’s order, the Ld. DR submitted that the Ld. CIT(E) has rightly rejected the application of the assessee and also cancelled the provisional registration granted earlier by observing as under: “6. The applicant furnished response on 02/12/2024. Its submissions in response to the queries raised, particularly clause 2(i) and clause 2(vi) of the reply, have been carefully examined. It is, however, not found to be acceptable so as to prove the claim of carrying out charitable activities or to provide evidence supporting the genuineness of its operations. As per clause 2(i) of the reply, the trust admitted that its objectives are primarily religious, involving the worship of Shri Padmanabh Swami Samadhi and the performance of related religious functions. The trust has detailed routine and periodical religious ceremonies, such as daily pooja and annual events like Shri Datta Jayanti and Shri Padmanabh Swami Punyatithi. While these activities may align with the trust's objectives as stated in its deed, they are explicitly religious in nature and do not qualify as charitable activities. Further, the trust has not furnished any evidence of carrying out charitable activities that extend beyond its religious mandate, which contradicts its declaration in Form 10AB as a \"charitable\" trust. 6.1 In clause 2(vi), the trust claims to have uploaded bills and vouchers for the last three years on a Google Drive. However, no such submission is found on the portal. Actually, such a mode of submission is not an approved form of compliance under the procedural requirements. The trust was specifically required to furnish all relevant details and evidence through the e-filing portal. No other documentary evidence are furnished by the assessee for verification. Thus, the assessee failed to prove the genuineness of its purported activities. The trust has also failed to provide details of any charitable activities with specific dates and places, its beneficiaries or any credible evidence. 7. In view of the above, the undersigned is not satisfied about the charitable nature and the genuineness of activities of the assessee and compliance to requirements Printed from counselvise.com 3 ITA.No.557/PUN/2025 (Shri Padmanabh Swami Math Dhulia) of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects. Therefore, the application filed by the assessee is hereby rejected and the provisional registration granted on 19/03/2022 under section 12AB read with section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled. 5. We have heard the Ld. DR and perused the order of the Ld. CIT(E). We find that the Ld. CIT(E) has rejected the application for regular registration and also cancelled the provisional registration for the reason that the activities carried out by the trust are religious activities and do not qualify as charitable activities and no details / documentary evidence has been furnished by the assessee in support of charitable nature of activities and to establish the genuineness of the activities of the assessee trust on the e-filing portal. Perusal of the order sheet entries shows that this appeal was fixed for hearing several times, however, neither any one appeared for/on behalf the assessee nor any adjournment was sought. Nothing has therefore been brought on record before us to take a contrary view than the view taken by the Ld. CIT(E). Under these circumstances, we uphold the order of the Ld. CIT(E). The grounds raised by the assessee are accordingly dismissed. 6. In the result, appeal of the assessee is dismissed. Order pronounced in open Court on 01st January, 2026 Sd/- Sd/- [R.K. PANDA] [ASTHA CHANDRA] VICE-PRESIDENT JUDICIAL MEMBER Pune, Dated 01/01/2026 vr/- Printed from counselvise.com 4 ITA.No.557/PUN/2025 (Shri Padmanabh Swami Math Dhulia) 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 // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "