BHAVI NIRMAN SOCIETY,JAIPUR vs. ITO WD 7(2), JAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” BENCH, JAIPUR

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER

ITA Nos.1394 & 1395/JPR/2025 (Assessment Year:2025-26) Bhavi Nirman Society Vs. ITO Plot No.45, Surya Colony, Ward 7(2) Jaipur Chaksu S.O Chaksu, Jaipur-303901 �थायीलेखासं./जीआइआरसं./PAN/GIR No:AAHAB3921D Appellant .. Respondent

Appellant by : Sh. Anoop Bhatia, CA Respondent by : Sh. Rajesh Ojha, CIT

Date of Hearing 26.03.2026 Date of Pronouncement 15.05.2026

O R D E R PER: RATNESH NANDAN SAHAY, A.M.:

The present appeals have been preferred by appellant against the order of Ld. Commissioner of Income Tax (Exemption), Jaipur (hereinafter referred to as “Ld. CIT(E)”) both dated 27.09.2025 u/s 12A(1)(ac)(iii) and Section 80G (5) of the Income Tax Act, 1961 (hereinafter referred to as “Act”) for the A.Y. 2025-16. Both these appeals have common issues, therefore, with the consent of parties, both these appeals were heard together and being decided by this common order. For appreciation of facts, we take

2 ITA 1394 & 1395/JPR/2025 Bhavi Nirman Society Vs ITO up ITA No. 1394/JPR/2025 as a lead case. In this appeal, the assessee has raised following grounds of appeal: "1. On the facts and circumstances of the case and in law, Id. CIT (Exemption) has grossly erred in rejecting the application for approval u/s 80G of the Income Tax Act, 1961. Such denial of approval is invalid in law as well as facts, hence deserves to be quashed. 2. On the facts and circumstances of the case and in law, the Id. CIT (Exemption) has further erred in rejection the application for approval u/s 80G of the Income Tax Act. 1961 on the ground of non-registration u/s 12AB. Such reason for denial of approval is incorrect, unlawful and against the principal of natural justice hence deserves to be deleted. 3. On the facts and circumstances of the case and in law, the Id. CIT (Exemption) has further erred in rejecting the application for approval u/s 80G of the Income Tax Act, 1961 on the ground Form No. 10AB was not filed within the prescribed time limit from the date of commencement of activities. Such rejection based merely on delay in filing is unjustified and contrary to the principles of natural justice hence deserves to be set aside. 4. On the facts and circumstances of the case and in law, the Id. CIT (Exemption) has also erred in cancelling the application for provisional approval earlier granted under section 80G of the Income Tax Act, 1961. Such cancellation of provision approval is arbitrary in nature as well as unjustified hence deserves to be annulled. 5. That the appellant reserves the right to add/alter/ modify/ deleted any or all grounds at any time before the hearing.

3 ITA 1394 & 1395/JPR/2025 Bhavi Nirman Society Vs ITO activities and benefit to the interested persons and specified violation of Section 13(3) and 13(1)(c). 3. Aggrieved by the order of the Ld. CIT (Exemption), this appeal has been preferred before us. During the course of hearing, the ld. Counsel of the appellant society submitted that the appellant-society had responded to all the notices issued by the ld. CIT(E) but the ld. CIT(E) without appreciating the facts of the case, rejected the applications made under Section 12AB as well as 80G of the Act. It was submitted that the activities of the appellant-society are absolutely genuine and all the issue raised by the ld. CIT(E) in the impugned order, are not based on the correct appreciation of the facts of the case and the documents and explanations given in response to the notices issued were not considered by the ld. CIT(E).The ld. CIT-DR, on the other hand, supported the order of the ld. CIT(E). 4. We have carefully considered the rival submissions and we are of the view that the reasonable opportunities were not given to the appellant-society to explain its case. Therefore, in the interest of justice, we find it proper to send the issue back to the file of the ld. CIT(E) to provide the appellant adequate opportunity of being heard. The appellant is also directed to provide all necessary documents required for the purpose of getting registration u/s 80G and 12A of the Act. 5. In the result, both these appeals are allowed for statistical purposes only. Order is pronounced under the provisions of Rule 34 of ITAT Rules, 1963 on 15/05/2026.

Sd/- Sd/- (Sanjay Garg) (Ratnesh Nandan Sahay) JUDICIAL MEMBER ACCOUNTANT MEMBER Jaipur, Dated. 15/05/2026

4 ITA 1394 & 1395/JPR/2025 Bhavi Nirman Society Vs ITO Mittali/Ranjan, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order,

Asst. Registrar ITAT, Jaipur