DYANSAGAR SHIKSHAN VA BAHUUDESHIYA SANSTHA,WARUD vs. PRINCIPAL CIT, AMRAVATI

PER KHETTRA MOHAN ROY, AM: These two appeals by assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Exemption), Pune both dated 28.04.2025, whereby applications for regular registration u/s. 12A(1)(ac)(iii) and for grant of approval u/s. 80G(5) of the Act were rejected.

ITA 412 & 413/Nag/2025 (Dyansagar Shikshan VA Bahuudeshiya Sanstha) 2. When the cases are called for hearing, none appeared on behalf of the assessee, however, with the assistance of ld. DR and on go through the impugned orders, we observe that the assessee’s applications under sections 12A(1)(ac)(iii) and 80G(5) of the Act, dated 20/12/2024 and 18/12/2024 have been rejected/dismissed for non-compliance. The Ld.CIT(E) has observed that even though, assessee was given sufficient opportunity to comply, but no details were submitted and it shows that the assessee is not having any supporting documents/evidence to substantiate its claim. Now the assessee has filed the instant appeals. 4. Considering the statement of facts and grounds of appeal, we deem it proper to afford one more opportunity to the assessee. In view thereof, without delving into merits of the issues, the issues are remitted back to the file of Ld.CIT(E) for regular registration u/s. 12A(1)(ac)(iii) and for grant of regular approval u/s. 80G(5) of the Act along with grounds of appeal in the instant appeals. Needless to mention that Ld.CIT(E) in the set aside proceedings shall afford a reasonable opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to seek

ITA 412 & 413/Nag/2025 (Dyansagar Shikshan VA Bahuudeshiya Sanstha) adjournments unless otherwise required for reasonable cause. Impugned orders are hereby set aside and effective grounds of appeals raised by the assessee are allowed for statistical purposes. 5. In the result, appeals filed by the Assessee are allowed for statistical purposes.

Order pronounced in open Court on 27/02/2026 at the time of hearing.

sd/- sd/- PAWAN SINGH KHETTRA MOHAN ROY JUDICIAL MEMBER ACCOUNTANT MEMBER Nagpur: Dated: 24/04/2026 KRK/vr Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file.

By order

Senior Private Secretary ITAT, Nagpur