VANAPRASTHA FOUNDATION,NASHIK V. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

ITA 2209/PUN/2025

AI Insights

The case involves Vanaprastha Foundation, which appealed against the decision of the CIT, Exemption, Pune, rejecting their application for approval under section 80G(5) of the IT Act. The initial rejection was based on the absence of registration under section 12AB, as their application for the same was previously rejected. However, the Tribunal had earlier restored the matter back to the CIT for reconsideration regarding the registration under section 12AB. The Tribunal found merit in the assessee's arguments and decided to set aside the CIT's order, remanding the matter for a fresh decision on the 80G(5) approval.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826705 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: TRISHALA R. JAIN
• Keywords: Condonation of delay; Additional evidence
• 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.2209/PUN/2025 Vanaprastha Foundation, Ghar No.877, Deshmukh Wada, Londhe Galli, Panchaleshwar Mandir, Nashik- 422103. PAN : AADAV3029L Vs. CIT, Exemption, Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 30.09.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for approval u/s 80G(5) of the IT Act. 2. There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was Assessee by : Shri Trishala R. Jain Revenue by : Shri Amit Bobde Date of hearing : 18.12.2025 Date of pronouncement : 05.01.2026 Printed from counselvise.com ITA No.2209/PUN/2025 2 prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are, that the assessee filed its application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on 11.03.2024. 4. The above application for approval u/s 80G(5) of the IT Act was rejected by Ld. CIT, Exemption, Pune on the ground that the application of the assessee for registration u/s 12AB of the IT Act has already been rejected and in the absence of registration u/s 12AB r.w.s. 12A(1)(ac) of the IT Act, the assessee is not entitled to get the approval u/s 80G(5) of the IT Act. 5. We have heard Ld. Counsels from both sides and perused the material available on record. In this regard, we find that admittedly the application of assessee for registration u/s 12AB of the IT Act was rejected vide order dated 30.09.2024 by Ld. CIT, Exemption, Pune and subsequently when the matter reached before the Tribunal, the Tribunal vide order dated 07.05.2025 in ITA No.2594/PUN/2024 in the case of assessee itself has restored the Printed from counselvise.com ITA No.2209/PUN/2025 3 matter back to the file of Ld. CIT, Exemption, Pune for reconsidering the issue of registration u/s 12AB of the IT Act. Considering the totality of the facts of the case, we find some force in the arguments of Ld. Counsel of the assessee and accordingly in the light of fact that the application for registration u/s 12AB has already restored to the file of Ld. CIT, Exemption, Pune for reconsidering the same, we deem it appropriate to set-aside the impugned order passed by Ld. CIT, Exemption, Pune and remand the matter back to the file of Ld. CIT, Exemption, Pune to decide the issue of approval u/s 80G(5) of the IT Act afresh and as per fact and 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 the additional evidences/requisite documents/information/explanation in support of the application for approval u/s 80G(5) of the IT Act without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com ITA No.2209/PUN/2025 4 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 05th day of January, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 05th 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 "