PRIYADARSHANI GYMKHANA,DHULE vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS), PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1611 & 1612/PUN/2026 Priyadarshani Gymkhana, Vs. CIT, Exemption, Pune. S.No.114/4, Mahindale Shivar Sakri RO, Nr. Bakane Road, Javal, Dhule- 424001. PAN : AAETP1668F Appellant Respondent Assessee by : Shri Sharad Shah Revenue by : Shri Amit Bobde Date of hearing : 23.07.2026 Date of pronouncement : 27.07.2026 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 02.03.2026 and 03.03.2026 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB u/s 12A(1)(ac)(ii) of the IT Act filed on 09.09.2025 and denying the application for

2 ITA Nos.1611 & 1612/PUN/2026 approval in Form No.10AB under clause (ii) of first proviso to sub- section (5) of section 80G of the IT Act filed on 12.09.2025. ITA No.1611/PUN/2026 : 2. Facts of the case, in brief, are, that the assessee has filed application for registration in Form No.10AB u/s 12A(1)(ac)(ii) of the IT Act on 09.09.2025. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found that the assessee has not furnished the copy of regular registration, however, furnished copy of provisional registration, therefore, in the absence of regular registration certificate, which is pre-requisite for application u/s 12A(1)(ac)(ii) of the IT Act, Ld. CIT, Exemption, Pune rejected the application for registration filed by the assessee. 3. It is the above order against which the assessee is in appeal before this Tribunal. 4. We have heard Ld. Counsels from both the sides and perused the material available on record including the copy of order passed by coordinate bench of this Tribunal in the case of assessee involving the identical issue of registration u/s 12A(1)(ac)(iii) of

3 ITA Nos.1611 & 1612/PUN/2026 the IT Act wherein the Tribunal restored the matter back to the file of Ld. CIT, Exemption, Pune to decide the issue of grant of regular registration afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. It was the contention of the counsel of the assessee that originally the assessee obtained provisional registration u/s 12A(1)(ac)(vi) of the IT Act and thereafter applied for regular registration u/s 12A(1)(ac)(iii) of the IT Act which was rejected by Ld. CIT, Exemption, Pune for want of prosecution and the Tribunal vide order dated 21.03.2025 restored the matter back to the file of Ld. CIT, Exemption, Pune for deciding the issue afresh. However, till date, order giving effect has not been passed by Ld. CIT, Exemption, Pune and since, the period of earlier registration was due to expire, the assessee needs to apply for registration for further period and therefore, the assessee again applied u/s 12A(1)(ac)(ii) of the IT Act for registration by treating itself as having regular registration. However, Ld. CIT, Exemption, Pune without going into merits of the case and without considering the fact that the order giving effect of the Tribunal’s order has not been

4 ITA Nos.1611 & 1612/PUN/2026 passed, rejected the present application for regular registration which was filed u/s 12A(1)(ac)(ii) of the IT Act. 5. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the impugned order passed by Ld. CIT, Exemption, Pune, and restore the matter back to his file with a direction to decide the impugned application for registration afresh and as per fact and law upon disposal of earlier application of regular registration u/s 12A(1)(ac)(iii) of the IT Act filed by the assessee wherein appeal effect is yet to be given. Needless to say, Ld. CIT, Exemption, Pune shall decide the present application for registration u/s 12A(1)(ac)(ii) of the IT Act after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and to produce relevant documents/evidences, if any, in support of application for registration without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate orders as per law. Thus, the grounds raised by the

5 ITA Nos.1611 & 1612/PUN/2026 assessee are allowed for statistical purposes. We would like to make it clear here that Ld. Counsel of the assessee accepted at the bar that the application dated 24.05.2024 filed by the assessee u/s 12A(1)(ac)(iii) of the IT Act which is yet to be decided by Ld. CIT, Exemption, Pune was filed for earlier period and the present impugned application dated 09.09.2025 for regular registration u/s 12A(1)(ac)(ii) of the IT Act is filed for subsequent period. 6. In the result, the appeal filed by the assessee in ITA No.1611/PUN/2026 is allowed for statistical purposes. ITA No.1612/PUN/2026 : 7. The instant appeal is against the order passed by Ld. CIT, Exemption, Pune denying grant of approval u/s 80G(5) of the IT Act. Since we have remanded the issue of grant of registration u/s 12A(1)(ac)(ii) to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest of justice, it would be appropriate to remit the issue of grant of approval u/s 80G(5) as well to the file of Ld. CIT, Exemption, Pune being consequential, for de novo adjudication.

6 ITA Nos.1611 & 1612/PUN/2026 8. In the result, the appeal filed by the assessee in ITA No.1612/PUN/2026 is allowed for statistical purposes. 9. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purposes, as indicated above. Order pronounced on this 27th day of July, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 27th July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.28 10:31:57 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.