M/S ROTARY CLUB OF AKURDI CHARITABLE TRUST,PUNE vs. CIT(E) , PUNE

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ITA 739/PUN/2026Status: DisposedITAT Pune28 July 20264 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the CIT(Exemptions)'s order and restored the matter for fresh adjudication, granting the assessee one more opportunity to present its case.

What were the facts?

The assessee, a charitable trust, applied for regular registration under Section 12A(1)(ac)(iii). The CIT(Exemptions) rejected the application due to the assessee's non-compliance with notices to upload information. The appeal was filed with a significant delay.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the registration application without providing adequate opportunity, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

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

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Hari Krishan
For Respondent: Shri Amit Bobde
Hearing: 15.06.2026Pronounced: 28.07.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of is directed against the order dated 30.01.2024 framed by ld.CIT (Exemptions) rejecting the application for grant of regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 689 days. Assessee has filed application for condonation along with an Affidavit explaining the reasons which led to delay. On due consideration of the said reasons, we find that ‘reasonable cause’ prevented the assessee from filing the appeal within the stipulated time limit. We find that the delay is not intentional and therefore placing reliance on the judgments of Hon’ble Apex Court in the case of 2 M/s. Rotary Club of Akurdi Charitable Trust

Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Trust formed with the object of providing education and medical aid to the poor people. Assessee filed application on Form 10AB u/s.12A(1)(ac)(iii) of the Act seeking regular registration. In order to verify the genuineness of the activities of the assessee, ld.CIT (Exemptions) issued notice through ITBA portal on 23.11.2023 calling upon the assessee to upload certain information. There was no compliance from the side of assessee. In the absence of any reply from the assessee, ld.CIT(Exemptions) rejected the application filed by the assessee.

4.

Before us, ld. Counsel for the assessee submitted due to unavoidable circumstances, there was non-compliance before ld.CIT(Exemptions). A prayer is made to provide one more opportunity to the assessee in order to substantiate the charitable activities carried out by the assessee by filing the requisite details.

5.

Ld.DR relied on the order of ld.CIT(Exemptions) and submitted despite providing ample opportunity, the assessee could not furnish the details and therefore ld.CIT(Exemption) has rightly rejected the application filed by it.

3 M/s. Rotary Club of Akurdi Charitable Trust

6.

Considering the entire factual matrix and the prayer made by ld. Counsel for the assessee, we are of the considered view that assessee deserves one more opportunity. In view thereof, without dwelling into merits of the case, the issues raised in the instant appeal are restored to the file of ld.CIT(Exemptions) for afresh adjudication. Needless to mention that ld.CIT(Exemptions) in the course of set-aside proceedings shall afford a reasonable opportunity to the assessee. Assessee is directed to update email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes.

7.

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

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

Satish Kumar Madishetty 4 M/s. Rotary Club of Akurdi Charitable Trust

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, “B” बेंच, 4. पुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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