BODHI BAHUUDESHIYA SEVABHAVI SANSTHA,AURANGABAD vs. INCOME TAX OFFICER (EXEMPTION WARD), AURANGABAD

आयकरअपीलीयअधिकरण, पुणेपीठें, पुणे INCOME TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE BENCH: A BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA 1838 & 1839/PUN/2026 निर्धारणवर्ा/AssessmentYear:2025-26) Bodhi Bahuudeshiya CIT (Exemption), Sevabhavi Sanstha, PMT,Building, N 12 J G 71, HUDCI, Swargate, Aurangabad-431003, Pune-411037 Vs. Maharashtra Maharashtra अपीलार्थीAppellant प्रत्यर्थी Respondent

Permanent Account Number of AACAB0074G Assessee:

अपीलार्थीद्वधरध/Appellant represented by: None प्रत्यर्थीद्वधरध/Respondent represented by: Shri.Mithun Shete CIT DR. सुिवधईकीतधरीख/Date of hearing: 03-08-2026 घोर्णधकीतधरीख/Date of pronouncement: 04-08-2026 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 the Act dated 28.03.2026 & u/Sec.80G of the Income Tax Act, dated 28.03.2026.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 a AOP and is undertaking charitable activities. The assessee was granted provisional registration u/s.12A(1)(ac)(vi) and u/s. 80G(5)(iv) of the Act in form no.10AC both on 02.10.2021.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 since the provisional approval was already cancelled u/sec12A(1)(ac)(vi) of the Act and has rejected the application vide order dated 28.03.2026. Similarly the CIT(Exemption) find that the assessee has wrongly mentioned the code i.e under section 80G(5)(ii) instead of under section 80G(5)(iii) of the Act and has rejected the application vide order dated 31.03.2026. Aggrieved by the both 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/s.12AB of the Act and also 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)(ii) instead of under section 80G(5)(iii) of the Act in the application and was rejected. Similarly the CIT(Exemption) has rejected the application of permanent registration u/sec12AB of the Act. Whereas the CIT (Exemption) without giving proper opportunity of hearing on this issue has rejected the applications. We consider the facts, circumstances and principle of natural justice and shall provide with one more opportunity of hearing to the assessee to substantiate the case along with evidences and information. Accordingly, we set aside both the orders 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 is allowed for statistical purposes. Order pronounced in the open Court on 04th August, 2026. Sd/- Sd/- MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 04th August, 2026 Abhishek Mohan Abhishe Digitally signed by Abhishek Mohan k Mohan Date: 2026.08.04 14:43:31 +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, “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