APPROACH HELPING HANDS FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH “A” BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I.T.A.Nos. 1062&1063/PUN/2026 Approach Helping Hands CIT (Exemption) foundation, 322, 3rd floor, Flat No. 708, Sukhada PMT Building, Varada Sankul, katraj, Pune-411046, Vs. Swargate, Maharashtra. Pune-411037, PAN: AAOCA9222H Maharashtra.

(Appellant) (Respondent) For Assessee : Shri.Dhiraj S Dandgaval.AR For Revenue : Shri Mithun Shete. CIT -DR Date of Hearing : 08.09.2026 Date of Pronouncement : 08.09.2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:- The assessee has filed these two appeals against the separate orders of the CIT (Exemption) Pune passed u/sec 12A dated 01.12.2025 & u/sec80G of the Act dated 19.07.2025.The assessee has raised the grounds of appeal challenging the orders of the CIT (Exemp) rejecting the application filed for (i) registration u/s.12AB of the Act and (ii) approval u/s.80G of the Income Tax Act. 2. At the time of hearing, the Ld. A.R. submitted that there is a delay in filing these appeals before Hon'ble Tribunal and the delay was not intentional and filed an affidavit for condonation of delay.On consideration of facts and information mentioned in the affidavit, there is a reasonable cause explained and the Ld. DR. has no specific objections.

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation Accordingly, the delay is condoned and the appeals are admitted. 3. The brief facts of the case are that,the assessee was granted provisional registration u/s.12A in Form.No.10AC on 27.10.2021 and provisional approval u/s. 80G of the Act in form no.10AC on 29.11.2021. Subsequently, as per the amended, provisions of section 12AB & u/sec80G of the Act, The assessee for the purpose of permanent registration has uploaded separate e-applications in Form.No.10AB on 26.06.2025 & 14.02.2025. Whereas the office of the CIT (Exemption) has issued notice for the clarifications and information and the assessee has duly complied with the details. Whereas the CIT (Exemption) find that the assessee has provisionally got the registration under Section 12A of the Act valid up to 31.03.2024 and the assessee has to file the application for regular approval under section 12A(1)(ac)(iii) of the Act at least six months prior to expiry of period of provisional approval or within six months from date of commencement of activities whichever is earlier. Whereas the application for regular registration under section12A(1)(ac)(iii) of the Act was required to be filed before 30.09.2023 but the assessee has filed the present application on 26.06.2025 after the expiry of period as per the provisions u/sec12A of the Act and the CIT(E) has rejected the application vide order dated 01.12.2025. 4. Similarly, the CIT (Exemption) find that the assessee has provisionally got the approval under Section 80G(5)(vi) of the Act valid up to 31.03.2024 and the assessee has to file the application for regular approval under section 80G(5)(iv) of the Act at least six months prior to expiry of period of provisional approval or within six months from date of commencement of activities whichever is earlier. Whereas the

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation application for regular approval under section 80G(5)(iv) of the Act was required to be filed before 30.09.2023 but the assessee has filed the present application on 14.02.2025 after the expiry of period as per the provisions u/sec80G(5)(iii) of the Act and the CIT(E) has rejected the application vide order dated 19.07.2025. Aggrieved by both the CIT (Exemption) orders, the assessee has filed the appeal before Hon’ble Tribunal. 5. At the time of hearing Ld. AR submitted that CIT (Exemption) erred in rejecting the assessee’s applications u/sec12A of the Act and U/sec 80G of the Act ignoring the submissions made along with the application in Form.No.10AB and also additional submissions and information filed in compliance to the notices issued. The Learned AR further submitted that the nature of activities are charitable in nature and the CIT (Exemption) has rejected the applications due to delay in filling the application for regular approval under section 12A(1)(ac)(iii) of the Act and under section 80G(5)(iv) of the Act in a mechanical manner without examining the genuineness of activities and substantive merits. The Ld.AR contentions are that the delay was procedural and not a wanton Act. The learned AR emphasized that assessee has a good case on merits and substantiated with paper book and judicial decisions and prayed for an opportunity before the lower authorities to substantiate the claim. Per Contra Ld DR relied on the order of the CIT (Exemption). 6. We heard the rival submissions and perused the material on record. The assessee has filed application before the CIT (Exemption) for registration u/sec12A of the Act and approval under section 80G of the act. Whereas the assessee in the course of hearing has filed details in compliance to the

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation notices issued by the CIT (Exemption) The Ld.AR emphasized that the CIT(E) while rejecting the registration u/sec12A of the Act observed that the assessee has provisionally got the registration under Section 12A of the Act valid up to 31.03.2024 and the assessee has to file the application for regular approval under section 12A(1)(ac)(iii) of the Act at least six months prior to expiry of period of provisional approval or within six months from date of commencement of activities whichever is earlier. Whereas the application for regular registration under section12A(1)(ac)(iii) of the Act was required to be filed before 30.09.2023 but the assessee has filed the present application on 26.06.2025 after the expiry of period as per the provisions u/sec12A of the Act and the CIT(E) has rejected the application vide order dated 01.12.2025 in a mechanical manner without examining the genuineness of activities and substantive merits and the delay was not deliberate and not a wanton Act .Whereas The Honble Income Tax tribunal Pune Bench in the case of Shri Ramtirth Godavari Seva Samiti in ITA No. 2602/PUN/2025 order dated 05.01.2026 has dealt at Para 4 to 6 of the order on the subject matter of condonation of delay in filling the application for regular registration under section 12A(ac)(vi) of the Act read as under: 4.“We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee wherein copy of acknowledgement of application seeking post facto permission from Charity Commissioner, Nashik is also enclosed. In this regard, we find that CBDT vide Circular No.7/2024 dated 25-04-2024 considered & acknowledged the issue of wrong section code & already gave relaxation to the assessee to file application upto 30.06.2024 and the assessee has applied on 08.07.2024 i.e. with a delay of 7 days. Admittedly the provisional registration u/s 12A(1)(ac)(vi) was granted to the assessee on 08.07.2024 for the period starting from

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation assessment year 2025-26 to assessment year 2027-28. As per section 12A(1)(ac)(iii), the assessee was required to apply for final registration at least six months prior to expiry of provisional registration or within six months from commencement of its activities whichever is earlier. In this regard, we find that w.e.f. 01.10.2024 a proviso is inserted in section 12A(1)(ac) which reads as under :- “12A. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— xxxxx (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) (ii) (iii) (iv) (v) (vi) [Provided that where the application is filed beyond the time allowed in sub-clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within time;]” 5. Accordingly, in the light of above proviso, we find that the Commissioner has been empowered to condone the delay, therefore, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to condone the delay and decide the application afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and to furnish documents/evidences and case laws, if any, in support of application for registration without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes.

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation 6. In the result, the appeal filed by the assessee is allowed for statistical purposes.” 7. On the Second issue of rejection of approval u/sec80G of the Act, the Ld.AR mentioned that the CIT (Exemption) observed that the assessee has provisionally got the approval under Section 80G(5)(vi) of the Act valid up to31.03.2024 and the assessee has to file the application for regular approval under section 80G(5)(iv) of the Act at least six months prior to expiry of period of provisional approval or within six months from date of commencement of activities whichever is earlier. Whereas the application for regular approval under section 80G(5)(iv) of the Act was required to be filed before 30.09.2023but the assessee has filed the present application on 14.02.2025 after the expiry of period as per the provisions u/sec80G(5)(iii) of the Act and has rejected the application. Further the delay was not deliberate and not a wanton Act .Whereas The Honble Income Tax tribunal Mumbai Benches in ITA.No. 6957/PUN/2025 for the A.Y. 2025-26 of Rashtra Tej Manch Vs. CIT(Exemption) order dated 11.03.2026 has dealt at Para 5 to 8 of the order on the subject matter of condonation of delay in filling the application for regular approval under section 80G(5)(iv) of the Act read as under: 5.“We have heard the parties and perused the relevant material available on record. Admittedly, the Assessee is an old entity having been registered with the Exemption Department of the Revenue in the year 1996, and since then was enjoying the registration u/s 80G of the Act. Further, the Assessee is having valid registration u/s 12A of the Act, which is still in existence. We further observe that the identical situation as involved in this case has also been dealt with by the Hon’ble Coordinate Bench of the Tribunal in the case of Mohanji Bharat Welfare Foundation Vs. CIT(Exemptions) in [ITA No.2617/M/2025 decided on 14.10.2025], wherein, the Hon’ble Coordinate Bench of the Tribunal not only considered the identical facts and circumstances but also various judgments concerning the issue and ultimately condoned the delay in filing of regular

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation registration application u/s 80G of the Act, by observing and holding as under:- “13. Further with regard to whether the Tribunal can condone the delay in filing the Form 10AB u/s 80G of the Act, the Ld. Coordinate Bench of ITAT Surat in SwachVapi Mission Trust (supra) has held that the Tribunal is a final fact finding authority, and based on the assessee facts and undue hardship created by the clause (iii) of 3rd proviso of section 80(5) of the Act, the Tribunal may condone the delay in filing the Form No.10AB, u/s 80G(5) of the Act. Therefore, the Tribunal may condone the delay in filing the Form No.10AB, u/s 80G(5) in the interest of justice. In that regard the Coordinate Bench of Surat relied the judgment of Hon'ble Delhi High Court in the case of DCIT(Exemption) vs. VishwaJagriti Mission [2013] 30 taxmann.com 41 (Delhi)/[2013] 213 Taxman 65 (Delhi), wherein it was held in para 18 that the question 'whether there was sufficient cause for the delay is also a question of fact. The Hon'ble Delhi High Court relied on the decision of Hon'ble Supreme Court in the case of UdhaydasKewalram v. CIT [1967] 66 ITR 462 (SC) wherein the Hon'ble Supreme Court held that the Income-tax Appellate Tribunal performs a judicial function under the Indian Income-tax Act and it is vested with authority to determine finally all questions of fact. It is further held that the Legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on the merits. The expression "sufficient cause" employed by the Legislature is adequately elastic to enable the courts to apply the law in justice that being the life- purpose of the existence of the institution of courts. The acceptance of the explanation furnished should be the rule and refusal, an exception, more so when no negligence or inaction or want of bona fides can be imputed to the defaulting party. It was further held that the court cannot set aside the Tribunal's finding of fact if there is some evidence to support that finding even though the court itself might have come to a different conclusion upon the evidence. 14. It is to be noticed that the condonation of delay is sought by the assessee before the Ld. CIT(E) alleging those facts, which in the facts and circumstances, makes out a sufficient cause for condonation of delay. Since the Tribunal is the last fact finding authority, hence this question whether the assessee is entitled for condonation of delay in filing the Form 10AB, u/s 80G(5) of the Act and its determination is within the domain and power of the Tribunal because the Tribunal may pass such orders thereon as it thinks fit(reference section 254(1) of the Act). The reliance placed by Ld. DR on the case of Sila for Change Foundation vs. CIT(E), ITA No. 4274 & 4275/Mum/2024 order dated 20.12.2024 is not applicable to the facts of the case in hand because in the said case, it was held that mere existence of objet clauses permitting activities

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation outside India is sufficient ground to deny or cancel registration u/s 12AB and consequently u/s 80G of the Act, even if no such activity has yet been undertaken. The facts of the said case are also different from the facts of the present case because in the said case the assessee has failed to modify the object clause despite multiple opportunities given, thereby justifying the cancellation, but in the case in hand, the assessee has already taken required steps to modify the object clause by removal of provision of spending money outside India and we have no reason to disbelieve the affidavit filed in that regard which is placed at page no. 335 to 430 of the Paper Book 2. 15. The copy of the proposed amendment to the MOA of the Appellant, along with a copy of the acknowledgement for Form GNL-1 filed by the Appellant with the Ministry of Corporate Affairs (MCA) has been placed at page no. 283 to 294 of the paper book 1 and copy of Resolution passed by the Board of Directors of the Appellant clarifying that the clause in the MoA granting power to apply funds outside India is a drafting error and is proposed to be rectified is placed at page no. 295 of the paper book 1. 16. Therefore, in view of the above facts, we are of the considered opinion that the case relied by Ld. DR is of no help and does agitate against the claim of the assessee for regularization of provisional registration of the assessee u/s 12AB of the Act. 17. As has already been discussed since the provisional registration granted vide Form 10AC was valid from 09.02.2022 to AY 2024-25 and since the trust is old entity carrying out its charitable activities much before granting of provisional approval, therefore assessee is entitled to get regular registration u/s 12AB of the Act, by moving an application 6 months before the expiry of provisional approval i.e. 6 months prior to 31 March 2025 and the said date would be 30th September 2024. The application was filed on 3rd August 2024, therefore it is well within the time limit. However in the affidavit filed by the Director of the assessee company, it is categorically admitted that the provisional registration as per Form 10AC u/s 12AB of the Act was lapsed on 31 March 2024, though it seems to be misinterpretation of the provisional registration granted as per Form 10AC of the Act. However, it is to be considered that the provisional registration is lapsed on 31.03.2024 and the CBDT extended the registration till 30th June 2024; as discussed by us, the reasons for condonation of delay as elaborated in the affidavit of the director of the assessee company constitute sufficient cause for seeking condonation of delay. In these facts and circumstances, the Ld. CIT(E) ought to have considered the request for condonation of delay. Moreover the Parliament has amended section 12A(1)(ac)(iii) of the Act by adding proviso by Finance (No.2) Act, 2024 w.e.f.

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation 01.10.2024 which provides as under:- "Where the application is filed beyond the time allowed in sub clauses (i) to (vi), the Principle Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within the time.” 18. Thus, the above provision has given power to the Principle Commissioner or Commissioner to condone the delay in addition to section 119 of the Act which empowers the CBDT to issue orders and instructions to subordinate income tax authorities regarding condonation of delay to the tax payers who have missed statutory deadlines due to genuine hardship. Since the assessee has already taken necessary steps for carrying out amendments in the objectives of the assessee to bring the parameters of section 11 and 12 of the Act by removing the provision of spending charitable amount outside India or carrying out activity outside India, therefore a holistic approach was required to be adopted by Ld. CIT(E) by considering those amendments in the objective clause which will be effective after approval of the registrar of the companies because the assessee is a private limited company incorporated under the Companies Act. The objection of the Ld. DR regarding amendment of the said objective clause after the rejection of the application, does not hold water because it is a settled law that carrying out the activity outside India and spending of the money for charitable purpose outside India can be considered only at the time of grant of exemption to the said amount and the same is not required to be considered at the time of granting regularization of registration u/s 12AB by filing Form 10AB. 19. In the given facts and circumstances, we are of the considered opinion that the assessee has made out sufficient cause for condonation of delay in filing the application beyond the period of limitation which was elapsed on 31.03.2024 as mentioned in the affidavit and is to be considered as such notwithstanding that the provisional registration was valid till AY 2024-25. Under these circumstances, we find it a fit case to condone the delay and the delay in filing the application u/s 12A in Form 6 ITA No.6957/Mum/2025 RashtraTejManch 10AB seeking regularization of registration u/s 80G(5)(iii) of the Act, is accordingly condoned. Accordingly, we restore the matter to the file of Ld. CIT(E) to consider the request of the assessee for regular registration on merit and to verify the fact of the amendments made out in the objective clauses, if the same has been incorporated in the Memorandum of Association with the approval of the competent authority or not. Once the Ld. CIT(E) is satisfied in that regard, the Ld. CIT(A) is directed to consider for granting regular registration to the assessee and decide the matter afresh. The question no. 1 enumerated by us is decided in affirmative due to admission in affidavit of the director of the assessee regarding admission of lapse of provisional approval on 31.03.2024. The

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation question no. 2 is also decided in affirmative holding that the Tribunal u/s 254(1) of the Act as well as Ld. CIT(E) u/s 12A(1)(ac)(iii) (proviso) has power to condone the delay. Accordingly, the grounds raised by the assessee are allowed in above terms.” 6. We further observe that the Hon’ble Coordinate Bench of the Tribunal recently in the case of Anybody can Help Foundation vs. Income-tax Officer (Exemptions) [ITA No.7245/M/2025 decided on 06.01.2026] has also dealt with identical issue, as involved in the instant case, such as the provisional registration under that particular case was available upto Assessment Year 2024-25 and therefore the Assessee filed application in Form – 10AB on dated 01.03.2025 u/s 80G(5) of the Act, for regular approval/registration. 7. The Hon’ble Coordinate Bench also considered the factual aspect that as per Assessee, it had commenced its activities much prior to the grant of provisional approval and prior to the introduction to the provisional registration w.e.f., 01.04.2021 and ultimately set aside the impugned order and remanded the case to the file of the then Ld. CIT (Exemptions) with a direction to grant approval u/s 80G of the Act, on finding the Assessee being eligible in accordance with law, after examining the genuineness of the activities and compliance with statutory conditions. For brevity and ready reference, the observations made and the conclusion drawn by the Hon’ble Coordinate Bench of the Tribunal is reproduced herein below:- “9.We have considered the rival submissions and perused the material available on record. It is an admitted position that the assessee trust commenced its activities on 01.02.2016, whereas the provisional approval under section 80G was granted on 31.08.2021. Thus, the commencement of activities clearly predates both the grant of provisional approval and the introduction of the provisional approval regime itself with effect from 01.04.2021. 10. The controversy raised before us is no longer res integra. The coordinate Bench of the Tribunal in National Association for the Blind (supra), after considering and following a series of earlier decisions including Kailashmath Trust v. CIT (Exemption) [IT Appeal No.1177/Pun/2023, dated 5.01.2024), has examined the scheme of section 80G(5) in the light of the amendments introduced by the Finance Act, 2020, the Memorandum explaining the provisions, and the Budget Speech of the Hon'ble Finance Minister. 11. The consistent ratio emerging from these decisions is that the concept of provisional approval was primarily introduced to facilitate newly constituted trusts or institutions which had not yet commenced their charitable activities. The requirement contained in clause (iii) of the proviso to section 80G(5) prescribing filing of an application within six months from commencement of activities is intended to operate only in such

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation cases. For trusts and institutions which were already in existence and carrying on charitable activities prior to the grant of provisional approval, the relevant and operative time limit is the requirement to apply at least six months prior to the expiry of the provisional approval. 12. The coordinate Benches have further held that interpretation of the phrase "within six months commencement of activities" so as to apply it to longstanding trusts would lead to an absurd and unintended consequence, namely that such trusts would be permanently barred from seeking approval under section 80G, which could never have been the legislative intent. Such an interpretation would render the statutory scheme unworkable and defeat the object of the amendments introduced to simplify and streamline the registration process. 13. Applying the above settled principles, it has been consistently held that where the assessee trust had commenced its activities much prior to the grant of provisional approval and prior to the introduction of the provisional registration regime with effect from 01.04.2021, the second limb of clause (iii) of the proviso to section 80G(5) has no application. In such cases, rejection of the application solely on the ground that it was not filed within six months from commencement of activities is legally unsustainable. 14. Respectfully following the binding coordinate Bench decisions and the judicial principles laid down therein, we hold that the rejection of the assessee's application by the CIT(E) on this ground cannot be upheld. 15. As regards the alternative limb relating to filing the application six months prior to expiry of provisional approval, it is evident from the record that the CIT(E) has rejected the application only on the ground of delay, without examining the eligibility of the assessee or the genuineness of its activities. 16. In the present case, the CIT(E) has not recorded any adverse finding regarding the charitable nature of activities or noncompliance with the conditions of section 80G(5). The rejection is founded solely on limitation. In such circumstances, we are of the considered view that the delay deserves to be condoned, and the application ought to be examined on merits. 17. In view of the above discussion and respectfully following the judicial precedents cited hereinabove, we hold that: i. The rejection of the assessee's application in Form No. 10AB solely on the ground of delay is not sustainable in law. ii. The delay in filing Form No. 10AB is condoned. iii. The impugned order passed by the CIT(E) dated 28.09.2025 is set aside. 18. The matter is restored to the file of the CIT(E) with a direction to grant approval under section 80G, if the assessee is otherwise found to be eligible in accordance with law, after examining the genuineness of activities and compliance with statutory conditions, after affording due opportunity of being

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation heard to the assessee. 19. In the result, the appeal is allowed for statistical purposes.” 8. Thus, on the aforesaid analyzations, and respectfully following the judgments referred to above, we are inclined to condone the delay in filing an application for registration u/s 80G of the Act. Consequently, the impugned order is set-aside and the case is remanded to the file of the Ld. Commissioner to consider the application filed by the Assessee on merit and decide accordingly. 8. In the result the Assessee’s Appeal is allowed for statistical purposes.” 8. We considering the facts, circumstances, submissions and the ratio of the judicial decisions dealt and follow the judicial precedence andwe set aside the orders of the CIT (Exemption) to de novo consider the applications u/sec12A and u/sec80G of the Act as per the law and we allow the grounds of appeal of the assessee for statistical purposes. 9. In the result, the two appeals filed by the assessee are allowed for statistical purposes. Order pronounced on the open Court on 08th September 2026. Sd/- Sd/- MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MENBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 08th September, 2026 Digitally signed by Abhishek Abhishek Mohan Abhishek Mohan Mohan Date: 2026.09.09 11:00:28 +05'30' आिेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीयप्रतितनति,आयकरअिीिीयअतिकरण, “A” बेंच, पुणे/ DR, ITAT, “A” Bench, Pune. ग र्डफ़ इि / Guard File. 5. आिेश नुस र / BY ORDER, //true copy//

Assistant Registrar, आयकरअिीिीयअतिकरण,/ ITAT, Pune.

ITA.Nos. 1062 &1063/PUN/2026 Approach Helping Hands foundation