IMMANUEL MERCY MISSION ,NAVI MUMBAI vs. THE CIT EXEMPTION , PUNE

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ITA 1842/PUN/2026Status: DisposedITAT Pune29 May 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that substantial justice is more important than procedural delays and set aside the order of the CIT(E). The case was remanded to the CIT(E) for fresh adjudication, with an opportunity for the assessee to present relevant details.

What were the facts?

The assessee filed an application for approval under section 80G(5) of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected the application solely on the technical ground that it was filed under the wrong sub-clause.

What were the issues?

Whether an application for 80G approval can be rejected on a technical procedural ground without considering the substantive merits, and if so, whether the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Perumpallikunnel Kurian
For Respondent: Shri Amol Khairnar, CIT-DR

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Pune [Ld.CIT(E)], dt. 26-03-2026, rejecting assessee’s application u/s. 80G(5) of the Act filed on 30-09-2025.

2.

In this case, assessee had filed an application dt. 30-09-2025 for approval u/s. 80G(5) of the Act. The said application was rejected by the Ld.CIT(E) as under:

ITA No. 1842/PUN/2026

Thus, the Ld.CIT(E) rejected the application only for the reason that it was filed under the wrong sub-clause of section 80G(5) of the Act. It is noted that assessee has provisional registration u/s. 80G(5) of the Act which is valid till AY. 2025-26. Assessee was granted registration u/s. 12A r.w.s. 12AB of the Act, on 08-03-2026. Assessee is running a hostel for single parent children and also running three primary schools.

3.

In this case, Ld.CIT(E) as rejected the application of the assessee on a mere technical ground. We are of the considered opinion that Substantial justice is more important than procedural delays. Accordingly, we set aside the issue to the file of the Ld.CIT(E) for denovo adjudication. Ld.CIT(E) shall provide opportunity to the assessee. Assessee shall file all the relevant details before the Ld.CIT(A).

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 29th May, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 29-05-2026 TNMM

ITA No. 1842/PUN/2026

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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