MALIWADA PANCHMANDAL DEOSTHAN AND DHARMFUND TRUST,AHMEDNAGAR vs. CIT(EXEMPTIONS), PUNE, PUNE

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ITA 2030/PUN/2026Status: DisposedITAT Pune14 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, decided to provide the assessee with one more opportunity to present their case with evidence. The order of the CIT(Exemption) was set aside for de novo consideration.

What were the facts?

The assessee, a charitable trust, applied for permanent registration under Section 12AB of the Income Tax Act. The CIT(Exemption) rejected the application due to non-compliance and lack of proper documentation. The assessee appealed this rejection.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the application for registration under Section 12AB without affording a proper opportunity to the assessee to comply with the requirements.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES, PUNE

Before: SHRI PAVAN KUMAR GADALE & SHRI DR. DIPAK P. RIPOTE

आयकरअपीलीयअधिकरण, पुणेपीठें, पुणे INCOME TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE BENCH: B BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA 2030/PUN/2026 Permanent Account Number: AAATM3590P Maliwada Panchmandal CIT (Exemption), Deosthan & Dharmfund PMT,Building, Trust, Swargate, Vishal Ganpati Mandir, Pune-411037 Maliwada, Maharashtra Vs. Ahmednagar-414001 Maharashtra अपीलार्थीAppellant प्रत्यर्थी Respondent अपीलार्थीद्वारा/Appellant represented by: None प्रत्यर्थीद्वारा/Respondentrepresented by: Shri.Amit Bobde- CIT DR सुनवाईकीतारीख/Date of hearing: 11-08-2026 घोषणाकीतारीख/Date of pronouncement: 14-08-2026 आदेश / ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:- The assessee has filed the appeal against the order of CIT(Exemption), Pune passed order u/sec 12AB(1)(b)(ii) of the Income Tax Act. The assessee has raised the grounds of appeal

ITA 2030/PUN/2026 challenging the order of the CIT (Exemption) rejecting the application filed for registration u/sec12AB of the Act.

2.

The brief facts of the case are that, the assessee is registered Charitable Trust. The Assessee has applied for registration u/sec 12AB of the Act and was granted provisional registration in Form No. 10AC. Subsequently, as per the amended provisions, the assessee for the purpose of permanent registration has uploaded the application in Form No. 10AB on 30.09.2023 and the office of the CIT (Exemp) has issued notice calling for the details and information and further the assessee was also issued show cause notice to submit the details of activities. Since there was no proper compliance by the assessee and the CIT (Exemp) has rejected the application vide order dated 12.03.2024. Aggrieved by the CIT (Exemp) order, the assessee has filed the appeal with 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 under section 12AB of the act. Whereas the CIT(Exemp) in the course of hearing, has issued the e-notice calling for the details, clarifications and additional information to substantiate the genuineness of the activities and there was no proper compliance and the CIT(E) find that the assessee has not filed the copy of provisional registration certificate u/sec12AB of the Act and rejected the application. 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

ITA 2030/PUN/2026 information. Accordingly, we set aside the order of the CIT (Exemp) to de novo consider the application as per the law and we allow the ground of appeal of the assessee for statistical purposes.

4.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in 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 Abhishek Mohan Digitally signed by Abhishek Mohan Date: 2026.08.14 14:23:55 +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, “B” बेंच, पुणे/ DR, ITAT, “B” Bench, Pune. ग र्डफ़ इि / Guard File 5. 6. //True Copy//

आिेश नुस र / BY ORDER,

Assistant Registrar आयकरअिीिीयअतिकरण, / ITAT, Pune

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