MARATHWADA DIOCESAN COUNCIL (CNI),SAMBHAJINAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 1975/PUN/2026Status: DisposedITAT Pune22 September 2026AY 2026-275 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the interest of justice, restored the issue to the CIT(Exemption). The assessee was granted one final opportunity to submit the required details to the satisfaction of the CIT(Exemption).

What were the facts?

The assessee's application for registration under Section 12A was rejected by the CIT(Exemption) due to non-compliance with notices requesting verification of activities and compliance with other laws. The assessee claimed the non-compliance was due to an employee's mistake and sought an opportunity to submit the required details.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application for non-compliance, and if the assessee should be granted a final opportunity to provide the required information.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB(1)(b)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

For Appellant: Shri Prasad Bhandari
For Respondent: Shri Amit Bobde, CIT-DR

PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated 09.09.2025 of the Ld. CIT(Exemption), Pune rejecting the application for grant of registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

There is a delay of 144 days in filing of the appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. It has been explained that due to an accident met by the concerned CA he was admitted in a hospital for a longer period. The assessee has filed the necessary medical reports to substantiating the above. After

2 considering the contents of the condonation application fi

The order continues below.

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