THERA VIPASHANNA TRUST,OSMANABAD V. EXEMPTION WARD, NANDED

ITA 2408/PUN/2025

AI Insights

The case involves Thera Vipashanna Trust, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for approval under section 80G(5) of the Income Tax Act. The CIT had rejected the application on the grounds that it was not filed within the time allowed under the statute. However, the Tribunal found that the application was indeed filed within the permissible time frame, considering the provisional approval granted until 31.03.2026. The Tribunal noted that the rejection was based on a technical ground of delay and not on the merits of the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831292 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: SUHAS BORA
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2408/PUN/2025 Thera Vipashanna Trust, Near B-Pharmacy College, Osmanabad- 413501. PAN : AAETT6107F Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 04.09.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for approval u/s 80G(5) of the IT Act. 2. Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on Assessee by : Shri Suhas Bora Revenue by : Shri Amit Bobde Date of hearing : 05.01.2026 Date of pronouncement : 23.01.2026 Printed from counselvise.com ITA No.2408/PUN/2025 2 20.01.2025. With a view to verify the genuineness of activities of the assessee and fulfillment of conditions laid down in clauses (i) to (v) of section 80G(5) of the IT Act, a notice was issued through ITBA portal on 11.03.2025 requesting the assessee to upload certain information/clarification on or before 25.03.2025. In reply to the said notice, the desired information was furnished by the assessee. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies, therefore, issued another notice on 21.05.2025 and asked the assessee to furnish various other details. Not being satisfied with the explanation furnished by the assessee in response to notice dated 21.05.2025, Ld. CIT, Exemption, Pune was of the opinion that the application for approval u/s 80G(5) of the IT Act is not filed within the time allowed under clause (iii) of first proviso to section 80G(5) of the IT Act & in view of the above fact the application filed by the assessee is rejected. It is this order against which the assessee is in appeal before this Tribunal. 3. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT, Exemption, Pune is not Printed from counselvise.com ITA No.2408/PUN/2025 3 justified. Ld. AR submitted that the provisional approval was granted upto 31.03.2026 & the assessee was entitled to apply for regular approval prior to six months of expiry of provisional approval i.e. on or before 30.09.2025. Ld. AR also submitted that the activities were not commenced however due to mistake it was mentioned before Ld. CIT, Exemption, Pune that the activities were commenced on 30.04.2023. Accordingly, it was the contention of Ld. Counsel of the assessee that the application for approval was filed within the time limit prescribed under the Statute. Accordingly, Ld. AR requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption, Pune, & requested to remand the matter back to him with a direction to treat the application as filed within time & decide the application for registration u/s 80G of the IT Act afresh. 4. Ld. DR appearing from side of the Revenue relied on the order passed Ld. CIT, Exemption, Pune, & requested to confirm the same. 5. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. In this regard, we find that admittedly the Printed from counselvise.com ITA No.2408/PUN/2025 4 provisional registration u/s 80G was granted upto 31.03.2026 and the activities were not commenced, therefore the assessee could have filed the application for final approval within six months prior to end of provisional registration i.e. on or before 30.09.2025. In the instant case in hand, the assessee has already filed its application on 20.01.2025 i.e. well before the prescribed time limit. We also find that the application was rejected on technical ground of delay & nothing adverse was found on merits of the case. Considering the totality of the facts of the case & in the interest of justice, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune & remand the matter back to him with a direction to treat the application as filed in time & decide the same afresh on merits of the case as per fact & the law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information in support of the application for approval without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to Printed from counselvise.com ITA No.2408/PUN/2025 5 pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 6. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on this 23rd day of January, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 23rd January, 2026. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "