YOUNG NETWORK FOUNDATION,JALGAON V. CIT(EXEMPTION), PUNE, PUNE

ITA 845/PUN/2025

AI Insights

The case involves Young Network Foundation, which appealed against the order of the Commissioner of Income Tax (Exemption), Pune, rejecting their application for approval under section 80G(5) of the Income Tax Act. The Tribunal noted that the assessee had made partial compliance with the CIT(E)'s requests for information but had not fully complied, particularly in providing a copy of the approval under section 12A of the Act. The Tribunal found it appropriate to give the assessee another opportunity to submit the required details, emphasizing the need for the assessee to remain vigilant and not seek adjournments without reasonable cause.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361064 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.Y.CHAVAN; A; PUNE
• Assessee Lawyers: DEEPA KHARE
• Keywords: Reasonable cause
• Section: 12A

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.845/PUN/2025 Young Network Foundation, C/o Pramod R. Nhavi at Chopda, Tal- Chopda, District-Jalgaon. PAN : AABAY 4348 R vs. CIT (Exemption) Pune (Appellant) (Respondent) For Assessee : Smt. Deepa Khare, Advocate For Revenue : Shri B.Y. Chavan, CIT(A)-9, Pune Date of Hearing : 15.05.2025 Date of Pronouncement : 21.05.2025 ORDER PER DR. MANISH BORAD, AM: This appeal by the assessee is directed against the order dated 19.02.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”]. 2. At the outset, learned counsel for the assessee submitted that since the assessee was able to make partial compliance to the details called for by the Ld.CIT(E), the application filed by the assessee for approval u/sec. 80G(5) of the Act has been rejected. In the interest of justice, she prayed for providing one more opportunity to go before Ld.CIT(E), to which Ld.DR did not object. 3. We have heard rival contentions and perused the record placed before us. We observe that the assessee filed an application 2 ITA.No.845/PUN./2025 (Young Network Foundation) on Form-10AB on 26/09/2024 for getting approval u/sec. 80G(5) of the Act. The Ld.CIT(E) called for various details as appearing in page Nos. 2 to 9 of the impugned order and the assessee was asked to submit the same by 21/11/2021. As, there was no reply from the assessee, again notice was sent on 18/12/2024 to which certain details were filed on 30/12/2024. The assessee submitted further details on 07/02/2025, however, Ld.CIT(E) observed that on certain issues the assessee had not filed any written clarification and also not furnished copy of approval u/sec. 12A of the Act and concluded the proceeding by rejecting the assessee’s application for approval u/sec. 80G(5) of the Act. 4. Considering the prayer made by the learned counsel for the assessee and also observing that assessee had filed various details from time to time and only few information was left to be given, we deem it appropriate to afford one more opportunity to the assessee for filing remaining details to the satisfaction of the Ld.CIT(E) for which reasonable opportunity of hearing shall be granted. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and furnish all the details in support of grounds of appeal based on which the Ld. CIT(E) shall decide the application for approval u/s. 80G(5) of the Act in accordance with law by way of passing speaking order. Grounds of appeals raised by the assessee are allowed for statistical purposes. 3 ITA.No.845/PUN./2025 (Young Network Foundation) 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21.05.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 21st May, 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. "