LOKMANYA SHIKSHAN PRASARAK MANDAL,NASHIK vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, PUNE BENCH: A BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER

ITA 2545/PUN/2026 Permanent Account Number: AAATL3916C CIT (Exemption), Room No. 322, 3rd floor, Lokmanya Shikshan PMT Building, Prasarak Mandal, Swargate, Kelkar Building Dilli Pune-411037 Dawaja, Near Dahipool, Vs. Maharashtra. Nashik-422001, Maharashtra.

(अपीलार्थीAppellant) (प्रत्यर्थीRespondent)

निर्धारितीद्वधिध/Assessee represented by: Shri.Bhuvnesh Kankani.AR िधजस्‍वद्वधिध/Revenue represented by: Shri.Mithun shete,CIT-DR

सुिवधईकीतधिीख/Date of of hearing: 16-09-2026 घोषणधकीतधिीख/Date of pronouncement: 18-09-2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:- The assessee has filed the appeal against the order of CIT (Exemption) Pune passed u/sec 80G of the Income Tax Act, 1961. The assessee has raised the grounds of appeal challenging the order of the CIT (Exemption) rejecting approval u/sec 80G of the Income Tax Act. 2. The brief facts of the case are that, the assessee is registered trust. The assessee was granted provisional approval u/sec 80G(5)(i) of the Act in Form.No.10AC on 29.05.2021. Subsequently as per the amended provisions of the section 80G 1

ITA 2545/PUN/2026 Lokmanya Shikshan Prasarak Mandal of the act, the assessee for the purpose of permanent approval has uploaded the e-application in the Form.No.10AB on 28.09.2025. Whereas the office of the CIT (Exemption) has issued notice for the clarifications and information and there was compliance by the assessee. Whereas the CIT (Exemption) observed that, the assessee has neither regular registration under section12A (1)(ac)(i)/(iii) of the Act and has rejected the application vide order dated 30.03.2026. Aggrieved by the CIT (Exemption) order, the assessee has filed an appeal before Hon’ble Tribunal 3. At the time of hearing Ld. AR submitted that the CIT (Exemption) erred in rejecting the assessee’s approval application U/sec 80G of the Act ignoring the submissions made along with the application in Form.No.10AB. Further the assessee has complied with details in lieu of single notice issued by the CIT(E). Whereas the CIT (Exemption) has rejected the application in mechanical manner, without giving any show cause notice. The Ld.AR mentioned that the assessee has a good case on merits and prayed for an opportunity before the lower authorities to substantiate the claim and the Ld.AR relied on the factual paper book and judicial decisions. Per Contra Ld DR relied on the order of the CIT (Exemption). 4. We heard the rival submissions and perused the material on record. The assessee has filed application before the CIT (Exemption) for permanent approval under section 80G of the act and there was compliance by the assessee to the notice issued by the CIT(E) and the assessee has submitted the requisite information and details and the acknowledgement of e-filling response are placed at page18 &19 of the paper book. Whereas the CIT (Exemption) observed that that the assessee has neither regular registration under section12A (1)(ac)(i)/(iii) of the Act and has rejected the application. The Ld.AR contentions are that the assessee trust has exemption u/sec10(23C)(iiiab) of the Act and

ITA 2545/PUN/2026 Lokmanya Shikshan Prasarak Mandal is eligible for registration u/sec80G of the Act and the assessee need not require separate registration u/sec10(23C) or U/sec12A/AB of the Act and substantiated the submissions with the judicial decision. We considering the facts, submissions and principle of natural justice, shall provide with one more opportunity of hearing to the assessee to substantiate the case along with evidences and information. Accordingly, we set aside the order of the CIT (Exemption) to de novo consider the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes.

Sd/- Sd/- DIPAK P. RIPOTE PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 18th September, 2026 Abhishek Digitally signed by Abhishek mohan Abhishek Mohan Mohan Date: 2026.09.18 14:57:23 +05'30' आिेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अिीिीय अतिकरण, “A” बेंच, पुणे/ DR, ITAT, “A” Bench, Pune. ग र्डफ़ इि / Guard File. 5. //true copy// आिेश नुस र / BY ORDER,

Assistant Registrar आयकरअिीिीयअतिकरण,/ITAT, Pune