STRAY ANIMAL WELFARE ORGANIZATION,PUNE V. EXEMPTION, WARD-1(2), PUNE, PUNE

ITA 1594/PUN/2025

AI Insights

The case involves the Stray Animal Welfare Organization (SAWO), which appealed against the decisions of the Commissioner of Income Tax (Exemption), Pune, rejecting their applications for registration under section 12A(1)(ac)(iii) and approval under section 80G(5) of the Income Tax Act, 1961. The appeals were initially delayed significantly due to non-communication of the impugned orders. The ITAT, considering the circumstances and the objectives of the trust, condoned the delays and admitted the appeals for adjudication. The tribunal decided to remit the matter back to the CIT(E) without delving into the merits, emphasizing the need for a fair hearing and a reasoned decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774700 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 3 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: 30-06-2025
• Other Referred Cases: Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., Inder Singh Vs. State of Madhya Pradesh
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: DHANANJAY CHANDRASHEKHAR
• Keywords: Condonation of delay; Set aside; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.Nos.1593 & 1594/PUN/2025 Stray Animal Welfare Organization-SAWO, Flat No.I-103, Anthena, Balador Lake Township, Talegaon Dabhede S.O., Talegaon Dabhade (R), Pune-410506. PAN : ABCTS 2235 C vs. CIT (Exemption), Pune. (Appellant) (Respondent) For Assessee : Shri Dhananjay Chandrashekhar Jadhav, CA For Revenue : Shri Amit Bobde, CIT-DR Date of Hearing : 01.09.2025 Date of Pronouncement : 03.09.2025 ORDER PER DR. MANISH BORAD, AM: The present appeals at the instance of the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] dated 30/09/2022 & 30/12/2022 framed under sections 12A(1)(ac)(iii) and 80G(5) of the Income Tax Act, 1961 (“Act”). 2. The Registry has informed that there is a delay of 941 days and 850 days in the filing the present appeals. Affidavit Printed from counselvise.com 2 ITA.No.1593 & 1594/PUN/2025 (Stray Animal Welfare Organization) along with application for condonation of delay stands filed. We have heard ld. DR and also gone through the affidavit filed by the assessee praying for condonation of delay. One of the main reasons giving rise to this delay is of non-communication of the impugned orders to the concerned person for not checking the emails. Considering the contents of the affidavit and also considering the objects of the assessee-trust and also that the assessee would not have gained by delaying the instant appeals, we therefore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), condone the delay of 941 days and 850 days in filing of the instant appeals and admit the appeals for adjudication. 3. We have heard rival contentions and perused the records placed before us. We observe that the assessee’s applications under sections 12A(1)(ac)(iii) and 80G(5) of the Act, dated 30/03/2022 and 27/06/2022 have been rejected/dismissed for non-compliance. In the instant cases, assessee failed to comply with the notices issued by the Ld.CIT(E) directing the assessee for submitting the details. Now the assessee has filed the instant appeals and prayer made to provide one more opportunity. Printed from counselvise.com 3 ITA.No.1593 & 1594/PUN/2025 (Stray Animal Welfare Organization) 4. Considering the statement of facts and grounds of appeal and the submissions made during the course of hearing, we deem it appropriate to afford one more opportunity to the assessee. In view thereof and without dwelling into merits of the issues, all the issues raised in the instant appeals are remitted back to the file of Ld.CIT(E) relating to registration u/s. 12A(1)(ac)(iii) and granting of approval u/s. 80G(5) of the Act. Needless to mention that Ld.CIT(E) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee and shall pass a speaking order. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and file all the details called for by the Ld.CIT(E). Thus, impugned orders are hereby set aside and effective grounds of appeals raised by the assessee are allowed for statistical purposes. 5. In the result, appeals filed by the Assessee are allowed for statistical purposes. Order pronounced in the open Court on 03.09.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 03rd September, 2025 vr/- Printed from counselvise.com 4 ITA.No.1593 & 1594/PUN/2025 (Stray Animal Welfare Organization) Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. Printed from counselvise.com "