SHRI SAI SMARAK SAMITEE PATARI,PATHRI vs. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.523/PUN/2026 Shri Sai Smarak Samitee Vs. CIT, Exemption, Pune. Patari, Pathari, Parbhani- 431401. PAN : AAFTS5378G Appellant Respondent Assessee by : Shri Alok Singh (Virtual) Revenue by : Shri Amit Bobde Date of hearing : 04.05.2026 Date of pronouncement : 07.05.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 06.12.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for approval u/s 80G(5) of the IT Act. 2. Facts of the case, in brief, are, that the assessee is a trust established in the year 1980 engaged in the activity of organizing Food Distribution i.e. Ann Daan and other welfare activities for the benefit of the community filed its application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on 29.05.2025. With a view to verify the

2 ITA No.523/PUN/2026 genuineness of activities of the assessee trust and fulfillment of conditions laid down in clauses (i) to (v) of section 80G(5) of the IT Act, a notice was issued through ITBA portal on 28.07.2025 requesting the assessee to upload certain information/clarification on or before 11.08.2025. In reply, the desired information was furnished by the assessee. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies, therefore, issued another notice on 10.10.2025 and asked the assessee to furnish various other details. Not being satisfied with the explanation furnished by the assesse, Ld. CIT, Exemption, Pune was of the opinion that the application for approval u/s 80G(5) of the IT Act is not filed within the time allowed under clause (iii) of first proviso to section 80G(5) of the IT Act and for this reason, the application filed by the assessee was rejected. 3. It is the above order against which the assessee is in appeal before this Tribunal. 4. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. It was the contention of Ld. AR that the founder

3 ITA No.523/PUN/2026 member and chairman of the trust, Shri Sitaram Soma Dhanu who was looking after the work fell ill and subsequently expired on 23.07.2024 which resulted in sever administrative disruption to the trust’s functioning and statutory requirement for change report as per the Maharashtra Public Trust Act, 1950 for updating the list of trustee and office bearer and obtaining necessary approvals from the Charity Commissioner took most of the time. It was also submitted that due to the health problem of the chairman, the extended time limit could not be availed, which was available upto 30.06.2024 as per Circular No.7/2024 issued by CBDT. In this regard, it was further submitted that due to the above reason, delay occurred, which may kindly be condoned. 5. Considering the totality of the facts of the case & in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune & remand the matter back to him with a direction to condone the delay in filing of this application & further direct him to decide the application for approval afresh & as per fact & law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the

4 ITA No.523/PUN/2026 notices issued by Ld. CIT, Exemption, Pune in this regard and to produce requisite documents/information in support of the application for approval without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 07th day of May, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 07th May, 2026. Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.05.12 12:28:24 +05'30' आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.