T B LULLA CHARITABLE FOUNDATION,SANGLI vs. CIT EXEMPTION, PUNE., PUNE

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ITA 2052/PUN/2026Status: DisposedITAT Pune14 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT (Exemption) rejected the application without providing a proper opportunity to the assessee to clarify the error. The Tribunal set aside the CIT's order and remanded the matter for de novo consideration.

What were the facts?

The assessee, a registered trust, applied for permanent registration under Section 80G of the Income Tax Act. The CIT (Exemption) rejected the application due to a mistakenly mentioned code in the application form.

What were the issues?

Whether the rejection of an application for registration under Section 80G without providing adequate opportunity for clarification of a minor error is justified.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, PUNE

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

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:- The assessee has filed the appeal against the order of CIT (Exemption) Pune passed u/sec 80G of the Income Tax Act, 1961. The assessee has raised the grounds of appeal challenging the order of the CIT (Exemption) rejecting approval u/sec 80G of the Income Tax Act.

ITA 2052/PUN/2026 T B Lulla Charitable Foundation . 2. The brief facts of the case are that, the assessee is registered trust. The assessee was granted provisional registration u/s. 80(G)(5)(vi) of the Act in FormNo. 10AC. Subsequently as per the amended provisions of the section 80G of the act, the assessee for the purpose of permanent registration has uploaded the e- application in the Form.No.10 AB on 25.09.2025. 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 the assessee has wrongly mentioned the code instead of i.e under section 80G(5)(vi)(ii) or under section 80G(5)(v)(iii) of the Act and has rejected the application vide order dated 07.03.2026.Aggrieved by the CIT (Exemption) order, the assessee has filed an appeal 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 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) and the assessee has complied with the conditions laid down clause (i) to (v) of 80G of the Act. The assessee has by mistake mentioned the incorrect code i.e., under section 80G(5)(vi) clause (iv) instead of under section 80G(5)(vi) clause (i) or (iii) of the Act in the application. Whereas the CIT (Exemption) without giving proper opportunity of hearing on this issue has rejected the application. We consider the facts, circumstances and principle of natural justice and shall provide 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 application as per the law

ITA 2052/PUN/2026 T B Lulla Charitable Foundation . 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 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 Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.08.14 14:28:51 +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. //True Copy//

आिेश नुस र / BY ORDER,

Assistant Registrar आयकरअिीिीयअतिकरण,/ITAT, Pune

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