MAHARASHTRA PRADESH MAHESH WARI SABHA,BEED vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.5 & 1669/PUN/2026 Maharashtra Pradesh Vs. CIT, Exemption, Pune. Maheshwari Sabha, Venktesh, Dr. Hedgewar Path, Near Shivaji Statue, Beed- 431122. PAN : AACTM6331Q Appellant Respondent Assessee by : Shri Bhuvanesh Kankani Revenue by : Shri Amit Bobde Date of hearing : 21.04.2026 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 13.12.2025 and 21.03.2026 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 16.06.2025 and denying

2 ITA Nos.5 & 1669/PUN/2025 the application for approval in Form No.10AB under sub-clause (B) of clause (iv) of first proviso to sub-section (5) of section 80G of the IT Act filed on 16.07.2025. ITA No.5/PUN/2026 : 2. Facts of the case, in brief, are, that the assessee filed its application on 16.06.2025 for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) 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 that the assessee has not furnished detailed donations list in the requisite format, therefore, identity of such donors and consequential genuineness of donations remained doubtful. It was

3 ITA Nos.5 & 1669/PUN/2025 also found by Ld. CIT, Exemption, Pune that the expenses of the activities are not in line with the financial statements. Therefore, Ld. CIT, Exemption, Pune dismissed the application for final registration and also cancelled the provisional registration granted on 26.12.2022 u/s 12AB r.w.s 12A(1)(ac)(vi) of the IT Act. 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 it is the sole request of the counsel of the assessee that if one opportunity is provided to the assessee, he is in a position to furnish all the desired/requisite information before Ld. CIT, Exemption, Pune. 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

4 ITA Nos.5 & 1669/PUN/2025 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.5/PUN/2026 is allowed for statistical purposes. ITA No.1669/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.1669/PUN/2025 is allowed for statistical purposes.

5 ITA Nos.5 & 1669/PUN/2025 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 11:35:14 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.