KDMG FOUNDATION,KOLHAPUR vs. CIT(EXEMPTION), PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1499 & 1500/PUN/2025 KDMG Foundation, Vs. CIT, Exemption, Pune. C Ward, 1509/1510, Munisuvrat Plaza, Ford Corner, Kolhapur- 412002. PAN : AAJCK0372M Appellant Respondent Assessee by : Shri Nikhil S. Pathak & Shri Mayuresh Doshi (Virtual) Revenue by : Shri Amol Khairnar Date of hearing : 25.03.2026 Date of pronouncement : 28.04.2026 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 17.04.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB u/s 12A(1)(ac)(vi)-ITEM(B) of the IT Act filed on 28.12.2024 and denying the application for approval in Form No.10AB under sub-clause (B) of first proviso to sub-section (5) of section 80G of the IT Act filed on 29.12.2024.

2 ITA Nos.1499 & 1500/PUN/2025 ITA No.1499/PUN/2025 : 2. Facts of the case, in brief, are, that the assessee filed its application on 28.12.2024 for registration in Form No.10AB u/s 12A(1)(ac)(vi)-ITEM(B) of the IT Act. 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 by Ld. CIT, Exemption, Pune through ITBA portal requesting the assessee to upload certain information/clarification. In reply to the said notices, the desired information was furnished by the assessee. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies, therefore, issued another notice on 04.04.2025 and asked the assessee to furnish further details. Since according to Ld. CIT, Exemption, Pune the assessee has not complied to the above notice, the application for registration was rejected by Ld. CIT, Exemption, Pune. 3. It is the above order against which the assessee is in appeal before this Tribunal.

3 ITA Nos.1499 & 1500/PUN/2025 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 Ld. CIT, Exemption, Pune issued notice dated 04.04.2025 to the assessee and the compliance of the said notice was due on or before 14.04.2025. It is the claim of the assessee that he sought adjournment on 11.04.2025 which was neither considered nor referred by Ld. CIT, Exemption, Pune in his order. In support of this contention screen shot of income tax portal requesting for adjournment upto 26.04.2025 is produced before the Bench. Accordingly, it was the contention of Ld. Counsel of the assessee that assessee was not negligent towards the notice issued by Ld. CIT, Exemption, Pune but was gathering information and the documents desired by Ld. CIT, Exemption, Pune and therefore, sought adjournment, however the same was not looked into by Ld. CIT, Exemption, Pune. Accordingly, it was the prayer before the Bench that if one opportunity is provided to the assessee to appear before Ld. CIT, Exemption, Pune, he is in a position to furnish all the desired/requisite information before Ld. CIT, Exemption, Pune.

4 ITA Nos.1499 & 1500/PUN/2025 5. Considering the totality of the facts of the case, & 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 remand the matter back to him to decide the application for registration afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to furnish desired/requisite information before Ld. CIT, Exemption, Pune without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee in ITA No.1499/PUN/2025 is allowed for statistical purposes. ITA No.1500/PUN/2025 : 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)(vi) to the file of Ld. CIT, Exemption, Pune for de novo

5 ITA Nos.1499 & 1500/PUN/2025 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.1500/PUN/2025 is allowed for statistical purposes. 9. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purposes. Order pronounced on this 28th day of April, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 28th April, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.04.30 11:43:48 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.