GANGA EDUCATION SOCIETY,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 807/PUN/2025Status: DisposedITAT Pune06 May 2026AY 2025-2610 pages
AI SummaryPartly Allowed

What were the facts?

The assessee, Ganga Education Society, applied for registration under Section 12A of the Income Tax Act. The CIT(Exemption) rejected the application and cancelled the provisional registration, citing issues with loan transactions from trustees and lease agreements for the school building.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. For the main appeal, the Tribunal restored the issue to the CIT(Exemption) to grant one final opportunity to the assessee to submit requisite details and decide the matter afresh.

What were the issues?

Whether the rejection of registration under Section 12A was justified based on alleged procedural lapses regarding loans and lease agreements, and whether the delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 36A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Kishor B Phadke
For Respondent: Shri Mukul Kulkarni (virtually)

PER BENCH:

ITA No.775/PUN/2025 filed by the assessee is directed against the order dated 10.08.2023 of the Ld. CIT(Exemption), Pune rejecting the application for grant of registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and thereby cancelling the provisional registration granted earlier u/s 12AB of the Act. ITA No.807/PUN/2025 filed by the assessee is directed against the order dated 26.07.2024 of the Ld. CIT(Exemption), Pune rejecting the application for grant of registration u/s 12A of the Act and thereby cancelling the provisional registration granted earlier u/s 12AB of the Act. Since identical grounds have been raised by the assessee in both the appeals, therefore, fo

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 5,970 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →