BENKAI SOCIAL FOUNDATION,NANDED vs. COMMISSIONER OF INCOME TAX EXEMPTION PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.952/PUN/2025 Benkai Social Foundation, Vs. CIT, Exemption, Pune. C/o Mahendra Deshmukh, At Sangavi Post Wartala, Tq & Dist. Nanded- 431716. PAN : AAJCB4007G Appellant Respondent Assessee by : None Revenue by : Shri Amol Khairnar Date of hearing : 14.05.2026 Date of pronouncement : 26.05.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 27.03.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12AB of the IT Act. 2. The appellant has raised the following grounds of appeal :- “1. On the facts and circumstances of the case and the law, the impugned order issued CIT( Exemption ) u/s. 12AB(1)(b)(ii)(B) of the Act is arbitrary and bad in law and deserves to be set aside.

2 ITA No.952/PUN/2025 2. On the facts and circumstances of the case and the law, the Ld. CIT(E) has erred in not appreciating the facts available on record while deciding genuineness of the activity. 3. On the facts and circumstances of the case and the law, the Ld. CIT(E) has violated the principles of natural justice by not providing adequate opportunity of being heard. 4. Any other ground shall be prayed at the time of hearing.” 3. Facts of the case, in brief, are that the application dated 30-09-2023 filed by the assessee for registration in Form 10AB under clause (iii) of section 12A(1)(ac) of the IT Act was rejected vide order dated 27-03-2024 by Ld. CIT, Exemption, Pune by observing as under :- “3. Since, the assessee has not furnished any explanation to the discrepancies communicated to it, it is presumed that the assessee has nothing to say in the matter. 4. Considering the above facts discussed in the show notice and discrepancies noticed and also that the assessee has not complied with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 as well as the provisions of Rule 17A(2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the genuineness of activities of the assessee and compliance of requirements of any other law for the time being in force by the assessee as are material for the purpose of achieving its objects. 5. In view of the above, the application filed by the assessee is hereby rejected and the provisional registration granted on 25/06/2022 under section 12AB read with section 12A(1)(ac) (vi) of the Income Tax Act, 1961 is hereby cancelled.” 4. It is the above order against which the assessee is in appeal before this Tribunal.

3 ITA No.952/PUN/2025 5. When the case of the appellant-assessee was called for hearing, neither anybody appeared on behalf of the assessee nor any application for adjournment was filed. On earlier three occasions also, when the appeal was fixed for hearing neither anybody appeared nor any application for adjournment was filed. Therefore, we proceed to decide the appeal on the basis of the material available on record and after hearing the Ld. DR. 6. We have heard Ld. DR & perused the material available on the record. Ld. DR submitted to dismiss the appeal of the assessee on the ground of delay itself. In this regard, we find that the Registry has pointed out a delay of 312 days in filing of this appeal before this Tribunal, therefore, the appeal deserves to be dismissed, since the assessee has not filed any application for condonation of delay before this Tribunal. Even after considering the grounds of appeal & the order passed by Ld. CIT, Exemption, Pune, we are of the considered opinion that Ld. CIT, Exemption, Pune rightly rejected the assessee’s application. Thus, the order of Ld. CIT, Exemption, Pune is fair and reasonable and does not require any interference. Accordingly, the grounds raised by the assessee are dismissed.

4 ITA No.952/PUN/2025 7. In the result, the appeal filed by the assessee stands dismissed. Order pronounced on this 26th day of May, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 26th May, 2026. Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.05.27 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 15:24:10 +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT, Exemption, Pune. 4. The Pr. CIT/CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “A” ब�च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.