SWASTIVISHWA BEHAVIORAL AND SOCIAL SCIENCES INSTITUTE FOUNDATION,PUNE V. CIT (EXEMPTIONS), PUNE

ITA 2797/PUN/2025

AI Insights

The case involves the Swastivishwa Behavioral and Social Sciences Institute Foundation, which appealed against the order of the National Faceless Appeal Centre, Delhi, denying their application for regular registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The primary issue was the rejection of their application due to it being filed beyond the stipulated deadline. The Tribunal noted a recent amendment allowing the CIT (Exemption) to condone such delays if reasonable cause is shown. The Tribunal found that the assessee had provided sufficient evidence of their charitable activities and directed a re-evaluation of their application.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831270 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2797/PUN/2025 Swastivishwa Behavioral and Social Sciences Institute Foundation, 1/2, Rohan Nilay, S.No.11/1, 11/2, Near Spicer School, Aundh, Pune 411007 Maharashtra PAN : ABGCS67176G Vs. CIT (Exemption) Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee is directed against the order dated 18.09.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) denying the application for grant of regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (in short ‘the Act’). 2. When the case called for, none appeared on behalf of the assessee. We therefore proceed to adjudicate the appeal exparte with the assistance of ld. Departmental Representative. 3. We have heard the ld. Departmental Representative and perused the record placed before us. On perusal of the grounds of appeal, we find that one of the grievance of the Appellant by : None Respondent by : Shri Amit Bobde Date of hearing : 08.01.2026 Date of pronouncement : 20.01.2026 Printed from counselvise.com ITA No.2797/PUN/2025 Swastivishwa Behavioral and Social Sciences Institute Foundation 2 assessee is that ld.CIT(Exemption) has rejected the assessee’s application being barred by limitation. We observe that the assessee has filed application for regular registration on Form No.10AB u/s.12A(1)(ac)(iii) on 18.03.2025. One of the reasons for rejecting the assessee’s application is that the same being barred by limited as it was required to be filed on or before 30.06.2024 but the same has been furnished on 18.03.2025. 4. We observe that vide Finance No.2 Act, 2024 w.e.f. 01.10.2024 a proviso has been inserted to section 12A(1)(ac) which provides 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”. This indicates that ld.CIT (Exemption) is now empowered to condone such delay considering the facts of the case. We also observe that the assessee is carrying out charitable activities and has furnished all necessary details to prove the Identity of the Trustees, Notes on activities, Bank statements, Donation receipts, Audit reports and Details of tax deducted showing that the assessee is actively engaged in the charitable work and merely for such unintentional delay the assessee should not be denied the regular registration. 5. We therefore are of the considered opinion that it is a fit case to condone the delay. In view thereof and without dwelling into merits of the case, all the issues raised in the instant appeal are remitted to the file of ld.CIT (Exemption) for afresh adjudication on merits after affording reasonable Printed from counselvise.com ITA No.2797/PUN/2025 Swastivishwa Behavioral and Social Sciences Institute Foundation 3 opportunity to the assessee. Ld.CIT (Exemption) is directed to consider all the details/submissions to be filed by the assessee and then decide the issues in accordance with law. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and all 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 20th day of January, 2026. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 20th January, 2026. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar, आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "