JIDNYASA PRABODHAN TRUST,PUNE vs. CIT EXEMPTION PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & SHRI PAVAN KUMAR GADALE
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee is directed against the order dated 26.03.2026 framed by ld.CIT (Exemption), Pune rejecting the application for approval u/s.80G(5) of the Income Tax Act, 1961 (in short ‘the Act’).
Brief facts as emanating from the record are that the appellant is a trust which filed application on Form No.10AB for grant of regular approval u/s/80G(5)(ii) of the Act on 26.09.2025. Ld.CIT(A) rejected the application on the ground that assessee has not furnished the copy of regular approval on Form No.10AC u/s.80G(5)(vi) read with clause (i) or clause (iii) of first proviso to section 80G(5)(vi) r.w.clause (iv) of first proviso of the Act.
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