THE CHINCHANI TARAPUR EDUCATION SOCIETY,THANE vs. CIT (EXEMPTIONS), PUNE, PUNE

PDF · subscribers
ITA 2133/PUN/2026Status: DisposedITAT Pune10 September 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(Exemption) to grant one opportunity to the assessee to submit the required details. The assessee was directed to comply without seeking adjournments.

What were the facts?

The assessee's application for registration u/s 12A and approval u/s 80G was rejected by the CIT(Exemption) due to non-compliance. The assessee's counsel attributed this to the trustee's age and lack of technological proficiency, leading to missed email communication.

What were the issues?

Whether the assessee should be granted an opportunity to rectify non-compliance due to technical issues and age-related limitations in submitting required documents for registration and approval.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Tanmay Phadke (virtual)
For Respondent: Shri Amit Bobde, CIT-DR

PER R.K. PANDA, VP :

The above two appeals filed by the assessee are directed against the separate orders dated 06.03.2026 and 26.03.2026 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’) and grant of approval u/s 80G of the Act respectively. For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2.

The Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(E) issued only one notice to the assessee for submission of the details. Since the trustee is 85 years of age and is not well conversant with technology he could not

2 ITA Nos.2132 & 2133/PUN/2026

see the e-mail for which there was no compliance. He submitted that in the interest of justice, the assessee should be given an opportunity to substantiate its case by filing the requisite details before the Ld. CIT(E).

3.

The Ld. DR on the other hand while objecting to the arguments advanced by the Ld. Counsel for the assessee ultimately submitted that he has no objection if the matter is restored to the file of the Ld. CIT(E) for adjudicating the issue afresh.

4.

We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. It is an admitted fact that the Ld. CIT(E) has given only one opportunity to the assessee to submit the details. It is the submission of the Ld. Counsel for the assessee that the trustee is a senior citizen of 85 years of age and has no knowledge of technology for which he could not see the e-mail and therefore, all these unfortunate events happened. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to grant one opportunity to the assessee to substantiate its case by filing the requisite details to his satisfaction and decide the issue as per fact and law. The assessee is also hereby directed to submit the details as called for by the Ld. CIT(E) on the appointed date without seeking any adjournment under any pretext, failing which the Ld. CIT(E) is at liberty to pass appropriate order as per law. We

3 ITA Nos.2132 & 2133/PUN/2026

hold and direct accordingly. The grounds raised by the assessee in both the appeals are accordingly allowed for statistical purposes.

5.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open Court on 10th September, 2026.

Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 10th September, 2026 GCVSR Gajjala Chinna Digitally signed by Gajjala Chinna Venkata Subba Reddy Venkata Subba Reddy Date: 2026.09.10 17:14:04 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune ग र्ड फ ईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

4 ITA Nos.2132 & 2133/PUN/2026

S.No. Details Date Initials Designation 1 Draft dictated on 09.09.2026 Sr. PS/PS 2 Draft placed before author 09.09.2026 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Office 9 Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →