YASHODA SHIKSHAN PRASARAK MANDAL SATARA,SATARA V. CIT EXEMPTION, PUNE., PUNE

ITA 192/PUN/2025

AI Insights

The case involves Yashoda Shikshan Prasarak Mandal, the appellant, contesting the cancellation of their registration under section 80G of the Income Tax Act by the CIT (Exemption), Pune. The appellant argued that the cancellation was erroneous as they held valid registrations under sections 12AB and 12AA. The tribunal noted that the appellant had partially complied with the requirements but failed to furnish all necessary details, leading to the rejection of their application for approval under section 80G(5). Both parties agreed to provide the appellant another opportunity to submit the required documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314083 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR
• Assessee Lawyers: PRAMOD S SHINGTE
• Keywords: Reasonable cause; Principle of natural justice
• Section: 80G

Judgement Text

" आयकर अपीलीय अधिकरण \"बी\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 192/PUN/2025 धििाारण वषा / Assessment Year: 2025-26 Yashoda Shikshan Prasarak Mandal, S.No. 40/2/1, Yashobal, Yashoda Nagar, Near Dodoli Highway, Satara-415004 Maharashtra PAN-AAATY2393Q Vs CIT Exemption, Pune Appellant Respondent Assessee by : Shri Pramod S Shingte Revenue by : Shri Ajay Kumar Keshari-CIT Date of hearing : 28.04.2025 Date of pronouncement : 07.05.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order passed by the Ld. CIT Exemption, Pune u/s 80G of the Income Tax Act, 1961 dated 07.12.2024 2. Assessee has raised following grounds of appeal:- 1. On the facts and in the circumstances of the case and in law Ld. CIT Exemption has erred in cancelling the registration u/s 80G without appreciating the facts of the case, and without appreciating the fact that appellant trust is enjoying the valid registration u/s.12AB as well as U/s. 12AA, and details are available on record your appellant prays for and opportunity for re-submitting the documents and for granting the registration u/s 80G of IT Act. 2 ITA No. 192/PUN/2025 Your appellant craves for to add, alter amend, modify, delete any or all grounds of appeal before or during the course of hearing in the interest of natural justice. 3. At the outset Ld. counsel for the assessee submitted that for want of certain details to prove the genuineness of the activities and the copies of regular registration u/s 12A/12AA and certain other details, the assessee’s application for approval u/s 80G(5) dated 27.06.2024 has been rejected. Prayer made for providing one more opportunity to go before Ld. CIT(E) for filing necessary details. Ld. DR did not oppose the request. 4. We have heard rival contentions and perused the record placed before us. We observe that Form 10AB was filed on 01.06.2024 for approval u/s 80G(5) but the same was rejected for want of necessary details. We observe that the assessee made partial compliance but could not furnish all the details called by Ld. CIT(E). We therefore taking a liberal approach and also in the larger interest of justice deem it appropriate to provide one more opportunity to the assessee and remit back the issue for approval u/s 80G(5) of the Act back to the file of Ld. CIT(E) for afresh adjudication for which a reasonable opportunity of hearing shall be provided to the assessee for filing necessary details. Assessee is also directed not to take unnecessary adjournment unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes. 3 ITA No. 192/PUN/2025 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 07th day of May, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दििांक / Dated: 07th May, 2025. Neeta आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"बी\" बेंच, पुणे / DR, ITAT, \"B\" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune "