MANAV VIKAS V PUNRNIRMAN SANSHODHAN SANSTHA AURANGABAD,AURANGABAD vs. ASSESSING OFFICER, AURANGABAD

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ITA 1795/PUN/2026Status: DisposedITAT Pune10 August 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(Exemption)'s order and granted the assessee one more opportunity to present evidence and information to substantiate its charitable activities.

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 with notices and lack of proper documentation.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without considering the assessee's submissions and whether an opportunity should be granted to prove the charitable nature of activities.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI RAMA KANTA PANDA & SHRI PAVAN KUMAR GADALE

INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH: A BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA 1795/PUN/2026 Permanent Account Number: AAEAM7362E MANAV VIKAS V PUNRNIRMAN CIT(EXEMPTION) SANSHODHAN SANSTHA, PMT BUILDING, E-11, CHIKHALTHANA ROAD , S.O, CHIKALTHANA, Vs. SWARGATE, JALNA, 431007, PUNE-411037, MAHARASHTRA MAHARASHTRA (प्रत्यर्थीRespondent) (अपीलार्थीAppellant)

निर्धारितीद्वधिध/Assessee represented by: Shri.Swapnil P Wanere.AR िधजस्‍वद्वधिध/Revenue represented by: Shri.Mithun Shete. CIT-DR.

सुिवधईकीतधिीख/Date of hearing: 30-07-2026 घोषणधकीतधिीख/Date of pronouncement: 10-08-2026 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 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

ITA 1795/PUN/2026 Manav Visas V Punrnirman Sanshodhan Sanstha No.10AC on 03.07.2023. Subsequently, as per the amended provisions, the assessee for the purpose of permanent registration has uploaded the application in Form No. 10AB on 30.09.2025 and the office of the CIT (Exemp) has issued notice calling for the details and information and there was no proper compliance by the assessee and the CIT( Exemp) observed that the assessee has not furnished the regular approval and has submitted provisional approval and has rejected the application vide order dated 10.03.2026. Aggrieved by the CIT (Exemp) order, the assessee has filed the appeal with Hon’ble Tribunal. 3. At the time of hearing, the Ld.AR submitted that the CIT(Exemp) has erred in rejecting the assessee’s application ignoring the submissions made along with application in Form.No.10AB. The Ld.AR mentioned that the CIT(E) has erred in relying on the conditions of non fulfillment u/sec80G of the Act , while adjudicating the application in Form.No.10AB filed for permanent registration u/sec12AB of the Act and the non compliance of notices was not intentional, but circumstances beyond the control of the assessee. Further the Ld.AR submitted that the assessee has a good case on merits and prayed for granting of registration u/sec 12AB of the Act. Per contra, the Ld.DR supported the order of the CIT(Exemp). 4. We heard the rival submissions and perused the material on record. The assessee has filed the application for the permanent registration u/s 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. The Ld.AR emphasized that the objects of the assesse are charitable in nature and the CIT(E) has erred in relying on the conditions of non fulfillment u/sec80G of the Act, while adjudicating the application in Form.No.10AB filed for permanent registration u/sec12AB of the Act and the non compliance of notices was not intentional, but

ITA 1795/PUN/2026 Manav Visas V Punrnirman Sanshodhan Sanstha circumstances beyond the control of the assessee. The Ld. AR submitted that an opportunity may be provided to substantiate that the activities conducted by the assessee are of charitable in nature before the lower authorities. 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 (Exemp) to de novo consider the application as per the law and we allow the ground of appeal of the assessee for statistical purposes.

5.

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

Order pronounced on the open Court on 10th August, 2026.

Sd/- Sd/- R. K. PANDA PAVAN KUMAR GADALE (VICE PRESIDENT) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 10th August, 2026 Abhishek Mohan Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.08.10 14:32:18 +05'30' आिेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अिीिीय अतिकरण, “A”बेंच, पुणे/ DR, ITAT, “A” Bench, Pune. ग र्डफ़ इि / Guard File. 5. //True Copy//

आिेश नुस र / BY ORDER,

Assistant Registrar आयकर अिीिीय अतिकरण, / ITAT, Pune

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