SHRI RANGDAS SWAMI SHIKSHAN VIKAS MANDAL,PUNE vs. CIT EXEMPTION, PUNE, PUNE

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ITA 413/PUN/2026Status: DisposedITAT Pune07 May 20264 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the issue to the CIT(Exemption) for fresh adjudication. The CIT(Exemption) was directed to provide a reasonable opportunity of hearing and consider the documents submitted by the assessee.

What were the facts?

The assessee's application for regular registration under Section 12A(1)(ac)(iii) was rejected by the CIT(Exemption) due to non-compliance with notices. The assessee claimed to be unaware of the notices because the registered email ID belonged to an accountant who had left the job.

What were the issues?

Whether the assessee had a reasonable cause for non-compliance with notices, and if the application for registration should be considered on merits.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB(1)(b)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Prasad Bhandari
For Respondent: Shri Amit Bobde
Hearing: 07.04.2026Pronounced: 07.05.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee is against the order dated 30.05.2023 passed by ld.CIT(Exemption) rejecting the application for regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961. 2. Registry has pointed out that there is delay of 912 days in filing of the appeal before this Tribunal. Assessee trust has submitted an Affidavit explaining the delay by stating that the email id mentioned for communication was of its Accountant who left the job. Due to this reason, assessee trust was unaware of the notices which led to non-appearance and consequent dismissal of the assessee’s application for registration. On due consideration of the Affidavit, we find that ‘reasonable cause’ prevented the assessee to file the appeal within the stipulated time. We therefore adopting justice oriented approach and 2 Shri Rangdas Swami Shikshan Vikas Mandal placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder

3.

During the course of hearing, ld. Counsel for the assessee referring to the paper book running into 43 pages submitted that the assessee trust is carrying out charitable activities, formed with the object of providing education to the people of Maharashtra by way of running schools, colleges, Ashramshalas etc. Ld. Counsel for the assessee further referring to the Affidavit submitted that due to reasons beyond control of the assessee there was non-compliance before ld.CIT (Exemption) resulting into dismissal of the appeal. He therefore prayed for granting one more opportunity to the assessee to go before ld.CIT (Exemption) in order to substantiate the nature of charitable activities carried out by it.

4.

On the other hand, ld. DR while supporting the order of ld.CIT (Exemption) has not raised any serious objection for restoration of the issues.

5.

We have heard the rival contentions and perused the record placed before us. We observe that the assessee trust has been granted provisional registration on 07.04.2022 from A.Y. 2022-23 to 2024-25. Subsequently, the assessee trust has filed application for regular registration u/s.12A(1)(ac)(iii) of the Act on 03.11.202. With the view to verify the genuineness of activities, ld.CIT (Exemption) issued notice through ITBA portal

3 Shri Rangdas Swami Shikshan Vikas Mandal on 09.03.2023 requesting the assessee to upload certain information as mentioned in para 2 of the impugned order. However, there was non-compliances to the couple of notices issued by ld.CIT(Exemption). Eventually, ld.CIT (Exemption) rejected the application for regular registration on the ground that assessee has not submitted any supporting documents/evidences and failed to comply with the provisions of section 12AB(1)(b)(i) of the Act. It is the submission of ld. Counsel for the assessee that assessee trust was unaware of the notices as the email id registered on ITBA portal pertain to the Accountant who left the job and therefore there was no representation on behalf of the assessee.

6.

Considering the above factual aspect and in the larger interest of justice, we deem it appropriate to restore the issues back to the file ld. CIT (Exemption) for denovo adjudication. In view thereof, without dwelling into merits of the issue, the issues raised in the instant appeal are being remitted to the file of ld.CIT (Exemption). Needless to mention that ld.CIT( Exemption) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents to be filed by the assessee trust. Assessee trust is directed to update email and contact detail on the ITBA portal. Assessee trust is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(Exemption) shall be free to proceed in accordance with law. Findings of the CIT(Exemption) are set aside and effective Grounds of appeal raised by the assessee trust are allowed for statistical purposes.

4 Shri Rangdas Swami Shikshan Vikas Mandal

7.

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

Order pronounced on this 07th day of May, 2026. (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 07th May, 2026. Satish

Satish Kumar Madishetty आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, 4. पुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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