SAMASHTI JANAKALYAN BAHUUDDESHIYA PRATISHTHAN,JAYHIND NAGAR MAHADA COLONY ,AURANGABAD AURANGABAD vs. ASSESSING OFFICER, AURANGABAD

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ITA 760/PUN/2026Status: DisposedITAT Pune31 August 2026AY 2025-265 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted the assessee's submission regarding medical illness and the need for a fair hearing. It set aside the CIT's order, granting the assessee one more opportunity to present their case with evidence.

What were the facts?

The assessee trust applied for registration under Section 80G. The CIT(Exemption) rejected the application due to non-compliance with notices and a wrongly mentioned code. The assessee appealed this rejection.

What were the issues?

Whether the rejection of the 80G application was justified given the circumstances and whether the assessee should be granted a further opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

Hearing: 25.08.2026Pronounced: 31.08.2026

आदेशािुसार / BY ORDER,

Assistant Registrar, आयकरअिीिीयअतिकरण,/ITAT, Pune

ITA.Nos.759& 760/PUN/2026 Samashti Janakalyan Bahuuddeshiya Pratishthan

S.No Details Date Initials Designation 1 Draft dictated on 25.08.2026 Sr. PS/PS 2 Final Draft placed before author 25.08.2026 Sr. PS/PS 3 Draft proposed & placed before the JM/AM Second Member 4 Draft discussed/approved by Second AM/AM Member 5 Approved Draft comes to the Sr. Sr. PS/PS PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Office Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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