JAYATI BAHUUDDESHIYA SANSTHA, NANDURBAR,NANDURBAR vs. CIT (E), PUNE

PDF · subscribers
ITA 1724/PUN/2026Status: DisposedITAT Pune30 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and provided the assessee with another opportunity to substantiate the charitable nature of its activities before the CIT(Exemption). The impugned order 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 citing unsatisfactory genuineness of activities due to non-compliance by the assessee.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for registration without providing adequate opportunity to substantiate the genuineness of the trust's activities.

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

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Respondent: Shri. Rakesh Ranjan.CIT.DR

INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH: A BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA 1724/PUN/2026 Permanent Account Number: AACTJ2295E Jayanti Bahuuddeshiya CIT (Exemption), Sanstha, Nandurbar, PMT,Building, Jain Dadavadi, Swargate, Vs. Pune-411037 Nandurbar-425412, Maharashtra Maharashtra. (प्रत्यर्थीRespondent) (अपीलार्थीAppellant)

निर्धारितीद्वधिध/Assessee represented by: Shri. R P DawareAR (Virtual) िधजस्‍वद्वधिध/Revenue represented by: Shri. Rakesh Ranjan.CIT.DR

सुिवधईकीतधिीख/Date of hearing: 28-07-2026 घोषणधकीतधिीख/Date of pronouncement: 30-07-2026 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.

At the time of hearing, Ld.AR submitted that there is a delay in filing the appeal before the Hon'ble Tribunal and the delay was not intentional and filed the affidavit of the assessee for condonation of delay. On consideration of the facts and

ITA 1724/PUN/2026 Jayani Bahuuddeshiya Sanstha

information mentioned in the affidavit, there is a reasonable cause explained and the Ld. DR has no specific objections. Accordingly, the delay is condoned and the appeal is admitted.

3.

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 on 30.05.2022. Subsequently, as per the amended provisions, the assessee for the purpose of permanent registration has uploaded the application in Form No. 10AB on 30.06.2024 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) observed that based on the information submitted, the genuineness of activities are not satisfactory. Accordingly, CIT (Exemp) has rejected the application vide order dated 25.10.2024. Aggrieved by the CIT (Exemp) order, the assessee has filed the appeal with Hon’ble Tribunal. 4. 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 and also additional submissions/ information filed in compliance to notice issued. 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 submitted that the assessee’s activities are not charitable in nature and the Ld.DR supported the order of the CIT(Exemp). 5. 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 and the assessee has filed the details, clarifications and additional information to

ITA 1724/PUN/2026 Jayani Bahuuddeshiya Sanstha

substantiate the genuineness of the activities. The Ld.AR emphasized that the objects of the assesse are charitable in nature The Ld. AR submitted that an opportunity may be provided to substantiate that the activities conducted by the assessee are of charitable in nature. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to de-novo consider the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes.

6.

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

Order pronounced in the open Court on 30th July, 2026. Sd/- Sd/- MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 30th July, 2026. Abhishek Mohan Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.07.31 10:58:28 +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 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

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →