THE POORVA KHANDESH HINDI SHIKSHAN SANSTHA,JALGAON V. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

ITA 196/PUN/2025

AI Insights

The case involves The Poorva Khandesh Hindi Shikshan Sanstha, an educational institution, which appealed against the decision of the CIT (Exemption), Pune, denying them approval under section 80G(5) of the Income Tax Act. The primary reason for the initial rejection was the incorrect filing under section 12A(1)(ac)(ii) instead of the required 12A(1)(ac)(iii) for regular registration, which was subsequently rectified by the assessee. The Tribunal considered the circumstances and the extension of the time limit for filing Form No. 10AB by the CBDT, leading to the decision to remit the matter back to the CIT (Exemption) for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398154 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2024-2025
• Laws Referred To: Section 80G(5) of the Income Tax Act, Section 12A(1)(ac) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKESH RANJAN
• Assessee Lawyers: SHARAD SHAH
• 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.196/PUN/2025 The Poorva Khandesh Hindi Shikshan Sanstha, Maharana Pratap Vidhyalaya, Prem Nagar, Pimprala Road, Jalgaon, Maharashtra-425001 PAN : AAATT3794Q 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 19.11.2024 framed by ld.CIT(Exemption), Pune denying grant of for approval u/s.80G(5) of the Act. 2. The only grievance of the assessee is that ld.CIT(E) has erred in rejecting the application filed for approval u/s.80G(5) of the Act. 3. At the outset, Ld. Counsel for the assessee submitted that one of the reason for rejection of approval u/s.80G(5) of the Act is that the assessee did not had regular registration u/s.12A(1)(ac) of the Act but actually it was filed under the wrong code u/s.12A(1)(ac)(ii) instead of 12A(1)(ac)(iii) of the Act and the same was rejected. He submitted that in view of extension of time limit for filing of Form No.10AB given by CBDT assessee has again filed Appellant by : Shri Sharad Shah Respondent by : Shri Rakesh Ranjan Date of hearing : 04.06.2025 Date of pronouncement : 05.06.2025 ITA No.196/PUN/2025 2 the application under the correct code on 03.12.2024 and it is still pending in the office of ld.CIT(E). He therefore prayed that the instant issue of approval u/s.80G(5) of the Act may also be remitted to the file of ld.CIT(E) for necessary adjudication. Ld. Departmental Representative did not oppose this request. 4. We have heard the rival submissions and perused the record placed before us. Considering the submission of the assessee and on perusal of the copy of application filed u/s.12A(1)(ac)(iii) on 03.12.2024 which is still pending before the concerned authority for grant of regular registration, we deem it proper that the assessee’s application for approval u/s.80G(5) of the Act also deserves to be restored to the file of ld.CIT(E) for necessary adjudication on merits of the case. Needless to say that ld.CIT(E) shall provide reasonable opportunity of hearing to the assessee and pass a speaking order after considering the submissions of the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 05th day of June, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 05th June, 2025. Satish ITA No.196/PUN/2025 3 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\u0011च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "