SHRI JUNNESHWAR SANSTHAN WARUD,WARUD vs. ASSESSING OFFICER, AURANAGABAD

INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, PUNE BENCH: B BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA 657/PUN/2026 निर्धारणवर्ा/Asst. Year:2025-26) Permanent Account Number: AAWTS8250L Shri Junneshwar Sansthan Warud, Gali.No.6, CIT(Exemptions), Jaybhagwanagar, CidcoN-4, PMT,Building, Swargate, Mukundwadi, Pune-411042 Vs. Maharashtra Aurangabad-431003, Maharashtra. (प्रत्यर्थीRespondent) (अपीलधर्थीAppellant)

निर्धारितीद्वधिध/Assessee Shri .Ramesh Thete,AR represented by: (Virtual) िधजस्‍वद्वधिध/Revenue represented by: Shri Amit bobde – CIT.DR

सुिवधईकीतधिीख/Date of conclusion of hearing: 08-06-2026 घोषणधकीतधिीख/Date of pronouncement: 09-06--2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER: The assessee has filed the appeal against the order of CIT(Exemption), Pune passed order u/sec 12AB(1)(b)(ii) of the Income Tax Act. The assessee has raised the grounds of appeal challenging the order of the CIT(Exemption)rejecting the application filed for registration u/sec12AB of the Act.

ITA 657/PUN/2026 Shri JunneshwarSansthan, Warud

12AB of the Act and was granted provisional registration in Form No. 10A on 26.05.2023. Subsequently, as per the amendmend provisions, the assessee for the purpose of permanent registration has uploaded the application in Form No. 10AB on 29.05.2026 and the office of the CIT(Exemp) has issued notice calling for the details and information and further the assessee was also issued show cause notice to submit the details of activities. Since there was no proper compliance by the assessee and the CIT(Exemp) observed that there is a delay in filling the present application and the genuineness of activities are not satisfactory. Accordingly CIT (Exemp) rejected the application vide order dated 06.12.2025. Aggrieved by the CIT (Exemp) order, the assessee has filed the appeal with Hon’ble Tribunal. 3. At the time of hearing, the Ld.AR submitted that the CIT(Exemp) has erred in rejecting the assessee’s application ignoring the submissions made along with application in Form.No.10AB and also additional submissions/ information filed in compliance to notice issued. The Ld.AR submitted that the assessee has a good case on merits and prayed for granting of registration u/sec 12AB of the Act. Per contra, the Ld.DR submitted that the assessee’s activities are not charitable in nature and the Ld.DR supported the order of the CIT(Exemp). 4. We heard the rival submissions and perused the material on record. The assessee has filed the application for the permanent registration u/s 12AB of the Act. Whereas the CIT(Exemp) in the course of hearing, has issued the e-notice and the assessee has filed the details, clarifications and additional information to substantiate the genuineness of the activities. The Ld.AR emphasized that the objects of the assesse are charitable in nature The Ld. AR submitted that an opportunity may be provided to substantiate that the activities conducted by the assessee are of charitable in nature. Hence we considering, the facts, submissions and the principles of natural justice

ITA 657/PUN/2026 Shri JunneshwarSansthan, Warud

shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to denovo consider the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes Order pronounced in the open Court on 09th June, 2026. Sd/- Sd/- MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 09th June, 2026. Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.06.09 16:52:31 +05'30' आिेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अिीिीय अतिकरण, “B” बेंच, पुणे/ DR, ITAT, “B” Bench, Pune. ग र्डफ़ इि / Guard File. 5. //True Copy//

आिेश नुस र / BY ORDER,

Assistant Registrar, आयकरअिीिीयअतिकरण, / ITAT, Pune