SHRI RAMTIRTH GODAVARI SEVA SAMITI,NASHIK V. CIT (EXEMPTION), PUNE, PUNE

ITA 2602/PUN/2025

AI Insights

The case involves Shri Ramtirth Godavari Seva Samiti, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for registration under section 12AB of the Income Tax Act. The CIT had rejected the application on the grounds that the trust commenced its activities before obtaining provisional registration and did not file the application in the correct form as required under section 12A(1)(ac)(vi) of the IT Act. The Tribunal found that the CIT had the authority to condone the delay in filing the application and thus remanded the case for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826730 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 07-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: SANKET KASLIWAL
• Keywords: Reasonable cause
• Section: 11; 12

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2602/PUN/2025 Shri Ramtirth Godavari Seva Samiti, C/o Jayant Gaidhani, 36, Main Road, Nashik, Dist. Nashik- 422001. PAN : ABHTS0734K Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 11.09.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. Facts of the case, in brief, are, that the assessee has applied for registration in Form 10AB under clause (iii) of section 12A(1)(ac) Assessee by : Shri Sanket Kasliwal, Shri Vardhan Jajoo & Shri Atul Singh Revenue by : Shri Amit Bobde Date of hearing : 18.12.2025 Date of pronouncement : 05.01.2026 Printed from counselvise.com ITA No.2602/PUN/2025 2 of the IT Act on 27.03.2025. After considering the submissions of the assessee, Ld. CIT, Exemption, Pune rejected the application filed by the assessee under clause (iii) of section 12A(1)(ac) of the IT Act by observing as under :- “7. As stated in reply dt. 27/08/2025, the date of commencement of activities of the trust is July 2023. It has obtained provisional registration in form 10AC on 08/07/2024 u/s 12A(1)(ac)(vi) - Item 'A' of the Income- tax Act, 1961. As the activities of the trust were already commenced it was required to file application in form 10AB u/s 12A(1)(ac)(vi) - Item 'B' of the Income-tax Act, 1961. Said provision is reproduced hereunder for ready reference: \"12A(1)(ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (vi) in any other case, where activities of the trust or institution have - (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said registration is sought; (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub-clause (iv) or subclause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities.\" 8. As stated by the assessee, its activities were commenced much before obtaining the provisional registration in form 10AC on 08/07/2024. Therefore, it was required to file application u/s 12A(1)(ac)(vi) - Item 'B' of the Income-tax Act, 1961.” 3. It is this order against which the assessee is in appeal before this Tribunal. Printed from counselvise.com ITA No.2602/PUN/2025 3 4. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee wherein copy of acknowledgement of application seeking post facto permission from Charity Commissioner, Nashik is also enclosed. In this regard, we find that CBDT vide Circular No.7/2024 dated 25-04-2024 considered & acknowledged the issue of wrong section code & already gave relaxation to the assessee to file application upto 30.06.2024 and the assessee has applied on 08.07.2024 i.e. with a delay of 7 days. Admittedly the provisional registration u/s 12A(1)(ac)(vi) was granted to the assessee on 08.07.2024 for the period starting from assessment year 2025-26 to assessment year 2027-28. As per section 12A(1)(ac)(iii), the assessee was required to apply for final registration at least six months prior to expiry of provisional registration or within six months from commencement of its activities whichever is earlier. In this regard, we find that w.e.f. 01.10.2024 a proviso is inserted in section 12A(1)(ac) which reads as under :- “12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— xxxxx (ac) notwithstanding anything contained in clauses (a) to (ab), the person Printed from counselvise.com ITA No.2602/PUN/2025 4 in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) (ii) (iii) (iv) (v) (vi) [Provided that where the application is filed beyond the time allowed in sub-clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within time;]” 5. Accordingly, in the light of above proviso, we find that the Commissioner has been empowered to condone the delay, therefore, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to condone the delay and decide the application afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and to furnish documents/evidences and case laws, if any, in support of application for registration without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate orders as per law. Thus, Printed from counselvise.com ITA No.2602/PUN/2025 5 the grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 05th day of January, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 05th January, 2026. 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, “B” बᱶच, पुणे / DR, ITAT, “B” 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 "