SAARAAKASSH TRUST,MUMBAI vs. COMISSIONER INCOME TAX EXEMPTION, PUNE, PUNE

INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, PUNE BENCH: B BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER

ITA 1037/PUN/2026 Permanent Account Number: AARTS2603J Income Tax Exemption, Saaraakassh Trust 2,602, Shree Complex, 3rd floor, ITO, PMT Manpada Road Behind Building, Shanker seth Ashirward Hospital Road, Pune Vs. Dombivili, Pune-411037 Mumbai-421201 Maharashtra. Maharashtra (अपीलार्थीAppellant) (प्रत्यर्थीRespondent)

निर्धारितीद्वधिध/Assessee represented by: None िधजस्‍वद्वधिध/Revenue represented Shri Himanshu Sharma CIT- by: DR.

सुिवधईकीतधिीख/Date of conclusion of hearing: 06-07-2026 घोषणधकीतधिीख/Date of pronouncement: 10-07-2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

The assessee has filed the appeal against the order of CIT (Exemption) Pune passed u/sec 80G of the Income Tax Act, 1961. The assessee has raised the grounds of appeal challenging the order of the CIT (Exemption) rejecting approval u/sec 80G of the Income Tax Act. 2. At the time of hearing, it was found that there is a delay in filing the appeal before Hon'ble Tribunal and the assessee has filed an affidavit for condonation of delay. On consideration of

ITA 1037/PUN/2026 Saaraakassh Trust, Mumbai facts and information mentioned in the affidavit, there is a reasonable cause explained and the Ld. DR. has no specific objections. Accordingly, the delay is condoned and the appeal is admitted. 3. The brief facts of the case are that , the assessee is registered trust. The assessee was granted Provisional registration u/s. 80(G)(5)(vi) of the Act in Form.No. 10AC. Subsequently as per the amended provisions of the section 80G of the act, the assessee for the purpose of permanent registration has uploaded the e- application in the Form.No.10 AB on 18.01.2025. Whereas the office of the CIT (Exemption) has issued notice for the clarifications and information and the assessee has duly complied with the details. Whereas the CIT (Exemption) observed that the assessee has wrongly mentioned the code i.e under section 80G(5)(ii) instead of under section 80G(5)(iii) of the Act and has rejected the application vide order dated30.09.2025.Aggrieved by the CIT (Exemption) order, the assessee has filed an appeal before Hon’ble Tribunal.None appeared on behalf of the assessee. 4. We heard the Ld.DR submissions and perused the material on record. The assessee has filed application before the CIT (Exemption) for approval under section 80G of the act. Whereas the assessee in the course of hearing has filed details in compliance to the notices issued by the CIT (Exemption) and the assessee has complied with the conditions laid down clause (i) to (v) of 80G of the Act. The assessee has by mistake mentioned the incorrect code i.e under section 80G(5)(ii) instead of under section 80G(5)(iii) of the Act in the application. Whereas the CIT (Exemption) without giving proper opportunity of hearing on this issue has rejected the application. We consider the facts, circumstances and principle of natural justice and shall provide one more opportunity of hearing to the assessee to substantiate the case along with evidences and information. Accordingly, we set aside the order of the CIT (Exemption) to de novo consider the

ITA 1037/PUN/2026 Saaraakassh Trust, Mumbai application as per the law and we allow the ground of appeal of the assessee for statistical purposes.

Order pronounced on the open Court on 10th July, 2026. Sd/- Sd/- DIPAK P. RIPOTE PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 10th July, 2026 Abhishek mohan Digitally signed by Abhishek Abhishek Mohan Mohan Date: 2026.07.10 17:05:16 +05'30' आिेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीयप्रतितनति,आयकरअिीिीयअतिकरण, “B”बेंच, पुणे/ DR, ITAT, “B” Bench, Pune. ग र्डफ़ इि / Guard File. 5. //True Copy//

आिेश नुस र / BY ORDER,

Assistant Registrar आयकरअिीिीयअतिकरण, / ITAT, Pune