SWARGIYA TATYA BAPAT SMRITI SAMITI,PUNE V. CIT EXEMPTIONS, PUNE, PUNE

ITA 60/PUN/2025

AI Insights

The case involves the Swargiya Tatya Bapat Smriti Samiti, a trust, which appealed against the decisions of the Commissioner of Income Tax (Exemption), Pune, rejecting their applications for registration under sections 12A and 80G(5) of the Income Tax Act, 1961. The trust argued that the rejections were not tenable as they had been previously registered under these sections and had provided all necessary documentation. The Tribunal noted that the Commissioner had not properly reviewed the materials submitted, leading to the decision to set aside the rejections and remand the case for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472329 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Other Referred Cases: Torna Rajgad Parisar Samajonnati Nyas Vs. CIT (2025) 170 taxmann.com 720(Pune Tribunal)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: BHUVANESH KANKANI
• Keywords: Condonation of delay; Set aside; Reasonable cause
• Section: 12A; 10(23C); 80G

Judgement Text

" आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.60 & 61/PUN/2025 िनधाᭅरण वषᭅ / Assessment Years: N.A. Swargiya Tatya Bapat Smriti Samiti, 3rd Floor, Bhargav Sadan, Rushi Marg, Chinchwad, Pune – 411019. PAN: AACTS6161L V s The Commissioner of Income Tax(Exemption), Pune. Appellant / Assessee Respondent / Revenue Assessee by Shri Bhuvanesh Kankani –AR Revenue by Shri Ajay Kumar Keshari – CIT(DR) Date of hearing 12/03/2025 Date of pronouncement 24/03/2025 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 separate orders of ld.Commissioner of Income Tax(Exemption), Pune rejecting the application for grant of registration u/s.12A and u/s.80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) respectively. ITA Nos.60 & 61/PUN/2025 [A] 2 1.1 The Assessee in ITA No.60/PUN/2025 has raised the following grounds of appeal : “1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act. 1961 (The Act') it be kindly held that the order passed by the Commissioner of Income Tax- Exemptions [CIT(E)'], Pune, rejecting the Appellants application for seeking registration u/s 80G(5) of the Act is against the provisions of the Act. Accordingly, the order passed by the Ld. CIT(E) be held as not tenable in law and be set aside directing the Ld. CIT(E) to grant registration. The appellant be granted just and proper relief in this respect. 2. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that Id (11(1) erred in passing the rejection order without perusing the material available on record. Accordingly, the order passed by the Ld. CIT(E) be set-aside and Ld CIT(E) be kindly directed to grant registration. The appellant be granted just and proper relief in this respect 3. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that the Appellant is eligible for getting registration clause (i) of first proviso to sub section (5) of sec. 80G of the Act. Accordingly, the order passed by the Ld. CIT(E) be set aside. The appellant be granted just and proper relief in this respect. 4. The appellant prays to be allowed to add, amend. modify, rectify, delete, raise any grounds of appeal at the time of hearing.” 1.2 The Assessee in ITA No.61/PUN/2025 has raised the following grounds of appeal : “1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act. 1961 (The Act) it be kindly held that the order passed by the Commissioner of Income Tax- Exemptions [CIT(E)'], Pune, rejecting the Appellants application for seeking registration u/s 12AB of the Act is against the provisions of the Act. Accordingly, the order passed by the Ld. CIT(E) be held as not tenable in law and be set aside directing the Ld. CIT(E) to grant registration. The appellant be granted just and proper relief in this respect. ITA Nos.60 & 61/PUN/2025 [A] 3 2. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that Ld. CIT(E) erred in passing the rejection order without perusing the material available on record. Accordingly, the order passed by the Ld. CIT(E) be set aside and Ld. CIT(E) be kindly directed to grant registration The appellant be granted just and proper relief in this respect. 3. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that the Appellant is eligible for getting registration u/s 12A(1)(ac) (i) of the Act Accordingly, the order passed by the Ld CIT(E) be set aside. The appellant be granted just and proper relief in this respect. 4. The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing.” 1.3 Ld.AR for the assessee filed an Affidavit for condonation of delay of 162 days in filing appeal before ITAT. We have perused the condonation petition and we are convinced that there is reasonable cause for not filing the appeal in time, accordingly, the delay is condoned. Submission of ld.AR: 2. Ld.AR for the Assessee submitted that assessee trust was formed in 1996. Assessee received registration u/s.12A and 80G of the Act, in 1997. Ld.AR invited our attention to page no.7 and 8 of the paper book to demonstrate that Commissioner of Income Tax-V, Pune vide No.PN/CIT-V/Tech/80G/2011-12/46, dated 26.03.2012 has extended the approval under section 80G(5) of the Act, which was granted on 30.03.2009 in perpetuity. Ld.AR submitted that thus ITA Nos.60 & 61/PUN/2025 [A] 4 after the Amendment in the Act, the ld.Commissioner of Income Tax extended the 80G(5) approval in perpetuity. Ld.AR has also filed copy of 80G(5) approval, dated 24.11.1998 issued by ld.Commissioner of Income Tax(page 11 of the paper book). Ld.AR submitted that since 1998, assessee has registration under section 80G(5) of the Act. 80G(5) of the Act is issued only if Trust is registered under section 12A of the Act. This explains that Assessee’s Trust was registered under section 12A of the Act since 1998. The Registration Number of the 12A registration was 10, dated 24.11.1998. However, assessee lost this copy of the certificate. Therefore, on 09.09.2011, Assessee wrote the ld.Commissioner of Income Tax-V, Pune to issue duplicate registration certificate(copy of the same letter is at page 27 of the paper book which bears acknowledgment stamp of the ld.Commissioner of Income Tax). Ld.AR submitted that since then assessee has been requesting ld.Commissioner of Income Tax to issue copy of the certificate. However, the same has not been received. Therefore, after the Amendment in the Act in 2021, the assessee applied for renewal of 80G(5) Certificate. The Department issued renewal certificate under section 80G(5)(i) of the Act on ITA Nos.60 & 61/PUN/2025 [A] 5 08.02.2022 for A.Y.2022-23 to A.Y.2026-27. This also explains that assessee was duly registered under section 12A of the Act. Assessee made an application for registration under section 12A due to Amendment in the Act, vide Acknowledgment Number – 270742830191221. The Department issued provisional registration under section 12A of the Act on 31.12.2021 for a period A.Y.2022- 23 to A.Y.2024-25. Then, assessee applied for permanent registration in Form No.10AB on 31.01.2024. Ld.CIT(Exemption) rejected the said application on the ground that assessee failed to file necessary details. Ld.AR submitted that all the details were filed electronically. Ld.AR also submitted that ld.CIT(E) is the custodian for the Return of Income and assessee has been filing Regular Return of Income. Thus, the financial details were already in the custody of the ld.CIT(E). Also, necessary details were filed along with application made for provisional approval which were also available to ld.CIT(E). Therefore, rejection is unlawful. Ld.AR relied on the order of this Tribunal in the case of Torna Rajgad Parisar Samajonnati Nyas Vs. CIT (2025) 170 taxmann.com 720(Pune Tribunal). Ld.AR submitted that following the decision in the case of Torna Rajgad Parisar Samajonnati Nyas(supra), case may ITA Nos.60 & 61/PUN/2025 [A] 6 be set-aside to ld.CIT(E) for denovo adjudication. Ld.AR accepted that he will file all the necessary details before the ld.CIT(E) again. Submission of ld.DR : 3. Ld.DR for the Revenue supported the order of the ld.CIT(E). Findings & Analysis : 4. We have heard both the parties and perused the records. On perusal of the paper book filed by the assessee, it is noted that assessee was granted registration under section 80G(5) of the Act on 24.11.1998 by ld.Commissioner of Income Tax, Pune(page 11 of the paper book). The same was extended by ld.CIT-V, Pune vide order dated 26.03.2012. This explains that assessee was duly registered under section 80G(5) of the Act. The registration under section 80G(5) is available to the Trust who are either registered under section 12A of the Act or 10(23C) of the Act. It is also noted that Assessee had filed necessary details along with provisional application for 12A registration which is evident from page 23 of the paper book. The ld.CIT(E) has rejected the registration of the assessee under section 12A of the Act, only on one ground that assessee failed to submit the details called-for. However, it is also a ITA Nos.60 & 61/PUN/2025 [A] 7 fact that primary details like, copy of trust deed, copy of financials were already available with the ld.CIT(E), and ld.CIT(E) has not commented on it. In these facts and circumstances of the case, respectfully following the decision of ITAT in Torna Rajgad Parisar Samajonnati Nyas vs. CIT(supra), 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. 5. Accordingly, Grounds of appeal raised by the assessee in ITA No.61/PUN/2025 are allowed for statistical purpose. ITA No.60/PUN/2025 : 6. This is an appeal filed by the assessee against the rejection of Assessee’s application for registration under section 80G(5) of the Act, dated 31.01.2024. 7. We have already reproduced above that Assessee was having registration under section 80G(5) of the Act since 1998. There is no change in the activity of the assessee. Also, assessee has received registration under section 80G(5)(i) of the Act on 08.02.2022 for a period A.Y.2022-23 to A.Y.2026-27. The ld.AR submitted that Assessee inadvertently made an application again on 31.01.2024 ITA Nos.60 & 61/PUN/2025 [A] 8 which was not required. Since, we have set-aside the order of Ld.CIT(E) rejecting assessee’s application for registration u/s.12A of the Act, in the interest of justice, we set-aside the order u/s.80G(5) of the ld.CIT(E) to ld.CIT(E) for denovo adjudication. Ld.CIT(E) shall provide opportunity to the assessee. 8. Accordingly, Grounds of appeal raised by the assessee in ITA No.60/PUN/2025 are allowed for statistical purpose. 9. To sum up, both appeals of the assessee are allowed for statistical purpose. Order pronounced in the open Court on 24th March, 2025. Sd/- Sd/- (VINAY BHAMORE) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 24th Mar, 2025/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. ITA Nos.60 & 61/PUN/2025 [A] 9 आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "