NIRADHAR SEVA SADAN FOUNDATION,PANVEL vs. COMMISSIONER OF INCOME TAX EXEMPTION PUNE, 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 No.1526/PUN/2026 Niradhar Seva Sadan Vs. CIT, Exemption, Pune. Foundation, H. No.904, Om Bangla, Behind Gaondevi Mandir, Nere Sec., Panvel-1, New Panvel, Raigarh, Panvel- 410206. PAN : AAICN1169Q Appellant Respondent Assessee by : Shri Sachin Jaiswal (Virtual) Revenue by : Shri Amit Bobde Date of hearing : 21.07.2026 Date of pronouncement : 23.07.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 21.02.2026 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. Facts of the case, in brief, are that the assessee has filed application for registration in Form No.10AB under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A of the IT Act on

2 ITA No.1526/PUN/2026 29.09.2025. 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, 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 paper book furnished by the assessee. In this regard, we find that it is the sole request of Ld. Counsel of the assessee that if one last opportunity is provided to the assessee, he is in a position to furnish all the relevant desired information in support of application for registration before Ld. CIT, Exemption, Pune. 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 order passed by Ld. CIT, Exemption, Pune and restore the matter back to his file with a direction to decide the application for registration afresh and as per fact and law after providing reasonable opportunity of hearing to

3 ITA No.1526/PUN/2026 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 assessee are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 23rd day of July, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 23rd July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.24 09:39:27 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.