SAMARPAN BAHU UDDESHIYA SEVABHAVI SANSTHA,PARTUR vs. ASSESSING OFFICER, AURANGABAD

आयकरअपीलीयअधिकरण, पुणेपीठें, पुणे INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, PUNE BENCH: B BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA 1990 & 1991/PUN/2026 निर्धारणवर्ा/AssessmentYear:2025-26) Samarpan Bahu Uddeshiya Assessing Officer, Sevabhavi Sanstha, Aurangabad-431001 Maharashtra Aadarsh Colony Partur, District- Jalna, Jalna-431501 Vs. Maharashtra.

(अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Permanent Account Number of ABATS4891C Assessee:

अपीलार्थीद्वधरध/Appellant represented by: None प्रत्यर्थीद्वधरध/Respondentrepresented by: Shri Amit Bobde- CIT DR. सुिवधईकीतधरीख/Date of hearing: 10-08-2026 घोर्णधकीतधरीख/Date of pronouncement: 14-08-2026 आदेश / 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 of 1 the Act dated 22.03.2026 & u/Sec.80G of the Income Tax Act, dated 25.03.2026.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. The brief facts of the case are that, the assessee is registered charitable trust.. The assessee was granted provisional registration u/s.12A(1)(ac)(vi) and provisional approval u/s. 80G(5)(iv) of the Act in form no.10AC on 25.03.2023. 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 27.09.2025.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) observed that wrong code was mentioned i.e u/sec12A(1)(ac)(vi) of the Act instead of u/sec12A(1)(ac)(ii) of the Act. Similarly the CIT(Exemption) find that the assessee has wrongly mentioned the code i.e under section 80G(5)(iv) instead of under section 80G(5)(i) or(ii) of the Act and has rejected the both applications vide order dated 25.03.2026. Aggrieved by the CIT (Exemption) orders, the assessee has filed the appeals before Hon’ble Tribunal.None appeared on behalf of the assessee. 3. We heard the Ld.DR 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 notices issued by the CIT (Exemption).Whereas the assessee by mistake mentioned wrong code i.e u/sec12A(1)(ac)(vi) of the Act instead of u/sec12A(1)(ac)(ii) of the Act. Similarly the CIT(Exemption) find that the assessee has wrongly mentioned the code i.e under section 80G(5)(iv) instead of under section 80G(5)(i) or(ii) of the Act and has rejected the both applications vide order dated 25.03.2026. The assessee mentioned in the grounds of appeal that the nature of activities are charitable in nature and the CIT (Exemption) has rejected the application in mechanical manner without examining the genuineness of activities and substantive merits. We considering the facts, circumstances and principle of natural justice shall provide with one more opportunity of hearing to the assessee to substantiate the case along with evidences and information. Accordingly, we set aside the order of the CIT (Exemption) to de novo consider the applications as per the law and we allow the ground of appeal of the assessee for statistical purposes. 4. In the result, the two appeals filed by the assessee are allowed for statistical purposes. Order pronounced on the open Court on 14th August, 2026.

Sd/- Sd/- DIPAK P. RIPOTE PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 14th August, 2026 Abhishek Mohan Abhishe Digitally signed by Abhishek Mohan k Mohan Date: 2026.08.14 14:17:12 +05'30' 3 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, “B” बेंच, पुणे/ DR, ITAT, “B” Bench, Pune. ग र्डफ़ इि / Guard File 5. //True Copy//

आिेश नुस र / BY ORDER, Assistant Registrar आयकरअिीिीयअतिकरण, / ITAT, Pune