YOUNG DOCTORS LEAGUE FOUNDATION,PUNE V. CIT, EXEMPTION, PUNE, PUNE

ITA 1601/PUN/2025

AI Insights

The case involves the Young Doctors League Foundation appealing against the order of the Commissioner of Income Tax (Exemption), Pune, which was framed under section 12AB of the Income Tax Act, 1961. The primary contention was regarding the timing and genuineness of the application for registration under section 12A(1)(ac)(iii) of the Act. The Tribunal considered the request of the assessee's counsel to restore the matter to the CIT (Exemption) for a fresh examination, particularly focusing on the genuineness of the Foundation's activities as per the observations in the CIT (Appeals) order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775131 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: DEEPA KHARE

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.1601/PUN/2025 Young Doctors League Foundation, 1447/48, Sadashiv Peth, Shri Ganesh Society, Pune, Maharashtra PAN : AABCY 5076 E vs. CIT (Exemption), Pune (Appellant) (Respondent) For Assessee : Smt. Deepa Khare, Advocate For Revenue : Shri Amit Bobde, CIT-DR Date of Hearing : 01.09.2025 Date of Pronouncement : 03.09.2025 ORDER PER DR. MANISH BORAD, AM: This appeal at the instant of the assessee is directed against the order dated 21.05.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] framed u/s. 12AB of Income Tax Act, 1961 (“Act”). 2. At the outset, learned counsel for the assessee prayed for restoring the issues raised in this appeal to the file of Ld.CIT(E) for fresh adjudication referring to the observations of the Ld.CIT(A) in para 9 & 10 of the impugned order. She Printed from counselvise.com 2 ITA.No.1601/PUN./2024 (Young Doctors League Foundation) stated that provide one opportunity, the assessee shall file a fresh application and also satisfy the Ld.CIT(E) about the genuineness of the activities. 3. On the other hand, ld. DR supported the order of Ld.CIT(E). 4. We have heard rival contentions and perused the material placed before us. The assessee filed an application u/s. 12A(1)(ac)(iii) of the Act in Form No. 10AB on 11/11/2024. The provisional registration was granted on 08/11/2023. The Ld.CIT(E) has observed that the assessee ought to have filed the application on or before 07/05/2024, however, assessee filed the application on 11/11/2024. Further, Ld.CIT(A) is not satisfied with the genuineness of the activities. 5. We, however, considering the prayer of the learned counsel for the assessee and also in the larger interest of justice, afford one more opportunity to the assessee and restore the issues raised in the instant appeal to the Ld.CIT(E) for a fresh adjudication and also to admit the assessee’s amended/rectified application in Form 10AB filed for getting regulation registration and then decide in accordance with law after providing reasonable opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable Printed from counselvise.com 3 ITA.No.1601/PUN./2024 (Young Doctors League Foundation) cause and furnish all the details in support of grounds of appeal based on which the Ld. CIT(E) shall decide the application in accordance with law by way of passing speaking order. The effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 03.09.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 03rd September, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. Printed from counselvise.com "