TALEGAON VIDYA PRATISTHAN,PUNE vs. CIT(E), PUNE

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Pune [Ld. CIT(E)] rejecting the application u/s 80G(5) of the Income Tax Act, 1961.

Findings and Analysis: 2. We have heard both the parties and perused the record. The Ld. AR submitted that the assessee is a charitable trust. However, the Ld. CIT(E) dismissed the application filed by the assessee for approval u/s 80G(5) of the Act as it was filed under incorrect sub-clause. The Ld. AR submitted that the assessee may be given one more opportunity. The relevant paragraph No. 2 of the Ld. CIT(E) is reproduced as under : “2. The application was carefully perused and considered along with its annexures. On verification of the details / documents submitted by the assessee along with its application, it is seen that the assessee has not furnished the copy of REGULAR APPROVAL in form No.10AC

ITA No. 2166/PUN/2026

under section 80G(5)(vi) read with clause (i) or clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 but submitted a copy of PROVISIONAL APPROVAL under section 80G(5)(vi) read with clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. Therefore, the assessee has failed to fulfill the prerequisite of the provisions of clause (i) of section 80G(5) of the Income Tax Act, 1961.” 3. Thus, it can be observed that the Ld. CIT(E) has dismissed the application of the assessee in limine. The Ld. AR submitted that there has been inadvertent error by the assessee in filing the application under wrong sub-clause. The Ld. CIT(E) has merely dismissed the application on the ground that the assessee had not filed regular approval but filed provisional approval. The Ld. CIT(E) should have considered the provisional approval and treated the application under appropriate sub-clause. The mistake is typographical error. The new procedure has not yet been understood by all the tax payers properly. Section 80G(5) is a beneficial provision and hence such typographical error needs to be overlooked. In these facts and circumstances of the case, we set aside the order u/s 80G(5) of the Act to the Ld. CIT(E) for de-novo adjudication. The Ld. CIT(E) shall provide opportunity of the hearing to the assessee. The assessee shall file all the necessary documents before the Ld. CIT(E). Accordingly, the grounds raised by the assessee are allowed for statistical purpose.

Order pronounced in the open Court on 18th August, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 18-08-2026 Digitally signed by Ravi Ravi Kumar Ravi Kumar Kumar Date: 2026.08.19 15:21:02 +05'30'

ITA No. 2166/PUN/2026

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune