INIL GREENTECH FOUNDATION,THANE vs. CIT EXEMPTION, PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1626/PUN/2026 INIL Greentech Foundation, Vs. CIT, Exemption, Pune. C/o Tushar Patil, B/206, Dhanshree Apartment, Raju Nagar, Near Ragai Mandir, Dombivali, Kalyan, Dombivali- 421202. PAN : AAGCI9466H Appellant Respondent Assessee by : Shri Akshay Khandale & Shri Nrupbahaddur Bam Revenue by : Shri Mithun Shete Date of hearing : 14.07.2026 Date of pronouncement : 15.07.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 25.03.2026 passed by Ld. CIT, Exemption, Pune rejecting the application for approval in Form 10AB under clause (ii) of first proviso to sub-section (5) of section 80G of the IT Act.

2 ITA No.1626/PUN/2026 2. Facts of the case, in brief, are that the assessee filed its application for approval in Form No.10AB under clause (ii) of first proviso to sub-section (5) of section 80G of the IT Act on 30.09.2025. After verifying the details, Ld. CIT, Exemption, Pune found that the application for approval was filed under clause (ii) of first proviso to sub-section (5) of section 80G of the IT Act, which is applicable to an assessee who already have a regular approval which is due to expire, however, copy of earlier regular approval has not been furnished by the assessee instead copy of provisional approval u/s 80G(5)(vi) of the IT Act was furnished by the assessee. Therefore, the application filed by the assessee was rejected by Ld. CIT, Exemption, Pune. 3. It is the above order against which the assessee is in appeal before this Tribunal. 4. Ld. AR appearing from the side of the assessee company submitted before us that admittedly the assessee was required to file the application for approval in Form 10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act, however, due to inadvertent error in selecting the drop down clause, the application was furnished under clause (ii) instead of

3 ITA No.1626/PUN/2026 under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act. Therefore, it was the sole request of the counsel of the assessee company to set-aside the order passed by Ld. CIT, Exemption, Pune and direct Ld. CIT, Exemption, Pune to treat the application as filed under correct clause i.e. clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act. 5. Ld. DR appearing from the side of the Revenue supported the order passed by Ld. CIT, Exemption, Pune & requested to confirm the same. 6. We have heard Ld. Counsels from both the sides and perused the material available on record. In this regard, we find that due to selection of wrong section code, the application for approval u/s 80G(5) of the IT Act was rejected. In this regard, we find that under identical facts a Co-ordinate Bench of this Tribunal in the case of Nitdaa Foundation vs. CIT, 167 taxmann.com 111 (Kolkata – Trib.) has already allowed the appeal of the assessee by observing as under :- “12. Thus, the whole controversy arose due to incorrect mention of the clause under which the application was required to be filed, which was mentioned as clause (iv) of the first proviso to sub-section (5) of section 80G in column 6 of Form No. 10AC whereas the same should have been mentioned as clause (i) of the first proviso to sub-section

4 ITA No.1626/PUN/2026 (5) of section 80G and the Ld. AR also admitted this fact in the course of the hearing. Since, Form No. 10AC was filed in time, the error on the part of the assessee for mentioning the wrong clause is deemed to be a curable defect and the application on Form No. 10AC is deemed to be filed under clause (i) of the first proviso to sub-section (5) of section 80G. The order of the Ld. CIT(Exemption) is hereby set aside and he is required to consider the application as filed under clause (i) of the first proviso to section 80G(5) of the Act and consider the same for grant of approval under section 80G(5) to the trust in accordance with law within a period of 2 months from the date of receipt of this order. The assessee shall file all necessary evidence before him.” 7. Respectfully following the above decision and in the light of the fact stated by the counsel of the assessee that the assessee company is also registered u/s 12A of the IT Act, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and restore the matter back to him with a direction to treat the application of the assessee as filed under required/desired clause of first proviso to sub-section (5) of section 80G and consider the same for grant of approval u/s 80G(5) of the IT Act in accordance with law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune in this regard and to produce requisite information/ documents/ evidences in support of application for approval u/s 80G of the IT Act without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption,

5 ITA No.1626/PUN/2026 Pune shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 15th day of July, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 15th July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.15 14:14:36 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, “A” ब�च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.