EKTA MEDICAL EDUCATIONAL & SOCIAL WELFARE SOCIETY ,DHULE vs. CIT(E) , PUNE

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ITA 470/PUN/2026Status: DisposedITAT Pune26 May 20262 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the order of the CIT(Exemption). The case was remanded to the CIT(Exemption) for de-novo adjudication, with the direction to provide the assessee with an opportunity to file all necessary details within three effective hearings.

What were the facts?

The assessee filed an application for registration under Section 12A of the Income Tax Act, 1961. The CIT(Exemption) rejected the application due to the assessee's failure to provide certain details, specifically a note on activities along with evidence.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application without granting sufficient opportunity to the assessee to furnish required details.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Ramkrishna P Daware
For Respondent: Shri Amol Khairnar, CIT-DR

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order u/s 12AB of the Income Tax Act 1961 dated 11.12.2024 passed by Ld. CIT (Exemption), Pune.

2.

We have heard both the parties and peruse the records. In this case there is a delay in filing appeal of 336 days before this Tribunal. Ld.AR submitted that assessee’s managing trustee has filed an affidavit explaining the delay. We have perused the said affidavit and it is observed that assessee has given sufficient reason for condonation of delay. Accordingly delay condoned.

3.

In this case assesse has filed an application for registration u/s 12A of the Income Tax Act 1961 on 30th June 2024. Ld.CIT(Exemption) has rejected the Assessee’s application as assesse failed to file certain details. It is noted that assessee had filed list of doners for last three years copy of bank statements. However, assessee had failed to file note on activities

ITA No. 470/PUN/2026

along with evidence of activities. Assesse had requested Ld. CIT(E) for further time to file the details. However, Ld. CIT(E) rejected assessee’s application. Ld. AR pleaded that if one more opportunity is given all the details will be filed before Ld. CIT(E). Ld. DR submitted that sufficient opportunity was already provided. However, in the interest of justice, we set aside the order of Ld. CIT(E) to Ld. CIT(E) for de-novo adjudication. Ld.CIT(E) shall provide opportunity to the assessee. Assessee shall file all the necessary details within three effective hearings.

4.

Accordingly, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open Court on 26th May, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 26-05-2026 TNMM

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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