SIRVI MAHILA MANDAL KALAMBOLI,RAIGAD V. CIT (EXEMPTION) PUNE, PUNE

ITA 2016/PUN/2025

AI Insights

The case involves Sirvi Mahila Mandal Kalamboli, the Appellant, who appealed against the orders of the Commissioner of Income Tax (Exemption), Pune, which rejected their applications for registration under sections 12A and 80G of the Income-tax Act, 1961. The rejections were primarily based on the non-submission of required details in response to a notice. The Appellant argued that the non-compliance was due to the critical illness and subsequent death of a committee member's father-in-law, which hindered their ability to coordinate the necessary documentation. The Tribunal found merit in the Appellant's arguments and provided an opportunity for re-evaluation of the applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781639 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBBDE
• Assessee Lawyers: PRITAM KULAPKAR VIRTUAL HEARING
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

" आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.2016 & 2017/PUN/2025 निर्धारण वषा / Assessment Year: 2025-26 Sirvi Mahila Mandal Kalamboli, A 102, Karthik Classic, Plot No.10, Sector 11, Kalamboli Node S.O. 410218, Raigarh. V s The CIT(Exemption), Pune. PAN: AAZAS1765J Appellant/ Assessee Respondent / Revenue Assessee by Shri Pritam Kulapkar–(Virtual Hearing) Revenue by Shri amit Bobbde – CIT Date of hearing 30/09/2025 Date of pronouncement 30/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the Assessee are against the separate orders of ld.Commissioner of Income Tax(Exemption)- Pune, both dated 29.04.2025 rejecting the Assessee’s application for registration u/s.12A of the Act and 80G of the Act. For the sake of convenience, these two appeals were heard together and are being disposed of by this common order. We treat the appeal in ITA Printed from counselvise.com ITA Nos.2016 & 2017/PUN/2025 [A] 2 No.2017/PUN/2025 as lead case. The grounds of appeal raised by the Assessee are as under : “1. On the facts and in the circumstances the case, CIT (Exemption) has eared in Law and on facts, in rejecting the application in form 10AB U/S 12AB and consequently rejected application for granting certificate under 80G of the Income-tax Act, 1961, without considering audited accounts filed as appellant had filed audited account and income Tax Return for last three years. Therefore based on principal of natural justice the matter be restore to the file CIT (Exemption) for fresh adjudication. 2. On the facts and in the circumstances of the case and also in law, that the appellant could not file proof of activity of trust due to circumstances beyond control as as the committee member who manage the activity was not attending matters due to ill health of his father in law, who expired on 16/06/2025. Due such family issue she could not take step to coordinate with consultant for filing details within short time allowed by CIT (Exemption) Therefore committee members of the appellant fail to provide details due ill health of his father in law and there is gross violation of principal of natural justice and opportunity should be given to represent fact before the CIT(E). 3. The appellant craves leave to add, to alter and to amend the above grounds of appeal.” Findings and Analysis : 2. We have heard both the parties and perused the records. The ITA No.2017/PUN/2025 is against the order of ld.Commissioner of Income Tax(Exemption)-Pune, dated 29.04.2025 rejecting the Assessee’s application for registration u/s.12A of the Act. Printed from counselvise.com ITA Nos.2016 & 2017/PUN/2025 [A] 3 3. It is observed that ld.CIT(E) rejected the Assessee’s application only on the ground that Assessee failed to file details in response to the notice dated 04.04.2025. Ld.AR for the Assessee submitted that Father-in-law of Ms.Bhike Kishor Chaudhari who is the President of the Assessee-Trust was critically ill and subsequently died on 16.06.2025. Ld.AR invited our attention to the Affidavit of the President of the Trust. Ld.AR therefore, requested that there was valid cause for non-compliance and hence, one more opportunity may kindly be provided. 4. We have perused the Affidavit. It is noted that Assessee was prevented from filing the details before ld.CIT(E) due to the Medical Emergency in her Family. Therefore, we are convinced that there was sufficient cause for non-compliance. In these facts and circumstances of the case, we set-aside the order of ld.CIT(E) to ld.CIT(E) for denovo adjudication. Ld.CIT(E) shall provide opportunity to the assessee. The Assessee shall file necessary documents before the ld.CIT(E). Accordingly, Grounds of appeal raised by the Assessee are allowed for statistical purpose. 5. In the result, appeal of the Assessee in ITA No.2017/PUN/2025 is allowed for statistical purpose. Printed from counselvise.com ITA Nos.2016 & 2017/PUN/2025 [A] 4 ITA No.2016/PUN/2025 – 80G : 6. Assessee’s application for registration u/.s.80G(5) was rejected on identical grounds as mentioned in rejection order for registration u/s.12A of the Act. Since we have already set-aside the order u/s.12A to ld.CIT(E) for denovo adjudication above, we set-aside the order u/s.80G(5) for denovo adjudication. Ld.CIT(E) shall provide opportunity to the assessee. Assessee shall be provided opportunity of hearing. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 7. In the result, appeal of the Assessee in ITA No.2016/PUN/2025 is allowed for statistical purpose. 8. To sum up, both appeals of the assessee are allowed for statistical purpose. Order pronounced in the open Court on 30 September, 2025. Sd/- Sd/- MS.ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 30 Sep, 2025/ SGR Printed from counselvise.com ITA Nos.2016 & 2017/PUN/2025 [A] 5 आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩलधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “बऩ” बेंच, पपणे / DR, ITAT, “B” Bench, Pune. 6. गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "