KAILASWASI RAMESH GANPATI KABRE CHARITABLE TRUST,JALGAON 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 Nos.1577 & 1578/PUN/2026 Kailaswasi Ramesh Ganptai Vs. CIT, Exemption, Pune. Kabre Charitable Trust, House No.749, Marwadi, Galli, Erandol, Jalgaon- 425109. PAN : AACTK6117E Appellant Respondent Assessee by : Shri Vinay V. Kawdia (Virtual) Revenue by : Shri Mithun Shete Date of hearing : 13.07.2026 Date of pronouncement : 14.07.2026 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 21.02.2026 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 22.08.2025 and denying the application for approval

2 ITA Nos.1577 & 1578/PUN/2026 in Form No.10AB under sub-clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the IT Act filed on 22.08.2025. ITA No.1577/PUN/2026 : 2. Facts of the case, in brief, are, that the assessee has filed application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 22.08.2025. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, notices were issued through ITBA portal requesting the assessee to upload certain information/clarification. The assessee did not comply to the notices issued by Ld. CIT, Exemption, Pune, therefore, the application filed by the assessee was rejected and the provisional registration granted on 30.05.2022 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act was also cancelled. 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. In this regard, we find that since

3 ITA Nos.1577 & 1578/PUN/2026 the assessee has not complied with the notices issued by Ld. CIT, Exemption, Pune, the application for registration filed in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act was rejected by Ld. CIT, Exemption, Pune. In this regard, it is the sole contention of the counsel of the assessee that assessee sought adjournment from Ld. CIT, Exemption, Pune and also furnished written submission on 21.02.2025, however the same was not considered and order rejecting the application was passed on same date. It was, therefore, requested by counsel of the assessee that one more opportunity may kindly be provided to the assessee to appear before Ld. CIT, Exemption, Pune so that the assessee can substantiate the application for registration. 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 & law 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

4 ITA Nos.1577 & 1578/PUN/2026 produce relevant submissions/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 in ITA No.1577/PUN/2026 is allowed for statistical purposes. ITA No.1578/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)(iii) 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. 8. In the result, the appeal filed by the assessee in ITA No.1578/PUN/2026 is allowed for statistical purposes.

5 ITA Nos.1577 & 1578/PUN/2026 9. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purposes. Order pronounced on this 14th day of July, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 14th July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.14 17:14:03 +05'30' आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 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.