PADMASHREE MANIBHAI DESAI SHIKSHAN PRASARAK MANDAL,BEED vs. CIT (E), 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 No.2955/PUN/2025 Padmashree Manibhai Desai Vs. CIT, Exemption, Pune. Shikshan Prasarak Mandal, At Post Nalwandi, Tal. And Dist. Beed, Beed H.O., 431122. PAN : AACTP4715B Appellant Respondent Assessee by : None Revenue by : Shri Amit Bobde Date of hearing : 23.04.2026 Date of pronouncement : 11.05.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 17.10.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeal within the

2 ITA No.2955/PUN/2025 prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee filed an application for registration in Form 10AB under clause (iii) of section 12A(1)(ac) of the IT Act on 30.06.2024. With a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force by the institution as are material for the purpose of achieving its objects, notices dated 12.08.2024 and 27.08.2024 were issued through ITBA portal requesting the assessee to upload various information detailed in notice. Since the assessee has not complied with the above notices, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted on 05.04.2022 u/s 12AB r.w.s. 12(1)(ac)(vi) of the IT Act. 4. It is the above order against which the assessee is in appeal before this Tribunal. 5. When the appeal was called for hearing, neither anybody appeared on behalf of assessee nor any application for adjournment

3 ITA No.2955/PUN/2025 was filed by the assessee despite due service of notice of hearing. Therefore, we proceed to decide the appeal on the basis of material available on record as well as after hearing Ld. DR. 6. We have heard Ld. DR and perused the material available on record. In this regard, we find that the application for registration was rejected since the assessee remained absent before Ld. CIT, Exemption, Pune. We also find that Ld. CIT, Exemption, Pune has not given any adverse finding on the merits of the case. 7. Considering the totality of 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 restore the matter back to him with a direction 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 respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and to produce requisite documents/evidences in support of application for registration, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass

4 ITA No.2955/PUN/2025 appropriate orders as per law. Thus, the grounds of appeal filed 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 11th day of May, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 11th May, 2026. Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.05.12 12:20:56 +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, “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.