GRAM VIKAS SHIKSHAN MANDAL,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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ITA 1053/PUN/2026Status: DisposedITAT Pune28 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(Exemption) for fresh adjudication. The CIT(Exemption) was directed to provide a reasonable opportunity of hearing and consider the documents submitted by the assessee.

What were the facts?

The assessee, a trust running educational institutions, applied for regular registration under section 12A(1)(ac)(ii). The CIT(Exemption) rejected the application due to non-compliance with notices, which the assessee claimed were sent to a wrong email address.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without considering the assessee's explanation regarding non-receipt of notices due to an incorrect email address.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB(1)(b)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Abhay Avachat
For Respondent: Shri Mithun Shete
Hearing: 01.07.2026Pronounced: 28.07.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee is directed against the order dated 22.12.2025 framed by ld.CIT (Exemption) rejecting the application for regular registration u/s.12A(1)(ac)(ii) of the Income Tax Act, 1961. 2. We have heard the rival contentions and perused the record placed before us. We observe that the assessee is a trust engaged in running educational institutions and has been granted provisional registration on 26.03.2022 from A.Y. 2022-23 to 2026-27. Subsequently, the assessee trust has filed application for regular registration u/s.12A(1)(ac)(ii) of the Act on 03.06.2025. With the view to verify the genuineness of activities, ld.CIT (Exemption) issued notice through ITBA portal on 18.08.2025 requesting the assessee to upload certain information as mentioned in para 2 of the impugned order. However, there

2 Gram Vikas Shikshan Mandal

was non-compliance to the couple of notices issued by ld.CIT(Exemption). Eventually, ld.CIT (Exemption) rejected the application for regular registration on the ground that assessee has not submitted any supporting documents/evidences and failed to comply with the provisions of section 12AB(1)(b)(i) of the Act.

3.

Before us, it is the submission of ld. Counsel for the assessee referring to the screenshot of the notice submitted that assessee trust was unaware of the notices as the notices were sent on the wrong e-email id sachin.barhate1213@gmailcom whereas the correct email id of the assessee is khushal.bombe@gmail.com. Since ld.CIT(Exemption) has passed the order exparte without considering the issues on merit, a prayer is made to restore the issue to the file of ld. CIT(Exemption) granting an opportunity to the assessee.

4.

Considering the above factual aspect and in the larger interest of justice, we deem it appropriate to restore the issues back to the file ld. CIT (Exemption) for denovo adjudication. In view thereof, without dwelling into merits of the issue, the issues raised in the instant appeal are being remitted to the file of ld.CIT (Exemption). Needless to mention that ld.CIT( Exemption) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents to be filed by the assessee trust. Assessee trust is directed to update email and contact detail on the ITBA portal. Assessee trust is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(Exemption) shall be free to proceed in accordance with law. Findings of the 3 Gram Vikas Shikshan Mandal

CIT(Exemption) are set aside and effective Grounds of appeal raised by the assessee trust are allowed for statistical purposes.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 28th day of July, 2026. (VINAY BHAMORE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 28th July, 2026. Satish

Satish Kumar Madishetty आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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