AKSHAYSEWA BAHUUDDESHIYA SAMAJIK SANSTHA,CHANDRAPUR vs. CIT EXEMPTION, PUNE

ITA 31/NAG/2026Status: DisposedITAT Nagpur19 June 20264 pages
AI SummaryRemanded

What were the facts?

The assessee, a charitable institution, had its application for renewal of approval under Section 80G(5) and 12AB(1)(b)(ii) rejected. The rejection was based on the assessee's failure to furnish permission under Section 36A of the Maharashtra Public Trust Act, 1950, for loans raised.

What did the Tribunal hold?

The Tribunal held that while the prescribed authority is expected to act in a time-bound manner, the ends of justice require giving the assessee an opportunity to contest the matter on merits. The issues on merits are restored to the file of the CIT(E) for a fresh hearing and decision.

What were the issues?

Whether the rejection of renewal of approval for non-furnishing of permission under Section 36A of the Maharashtra Public Trust Act was justified, and if the assessee should be given an opportunity to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB(1)(b)(ii),Section 36A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Sanjay Thakar, Adv. & Shri
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 18.06.2026Pronounced: 19.06.2026

PER ANUBHAV SHARMA, JM:

These appeals filed by the assessee are directed against the order of Ld. Commissioner of Income Tax (Exemption) (for short, “CIT(E)”), dated 13/12/2025 & 26/12/2025 respectively whereby application for regular approval under ITA Nos. 31 & 32/NAG/2026 (Akshaysewa Bahuudeshiya Samajik ) Section 80G(5) & 12AB(I)(b)(ii) respectively of the Act has been rejected.

2.

Heard and perused the record.

3.

The appellant is a charitable institution registered under the Societies Registration Act and had obtained permanent approval on 28th May, 2021 for the period A.Y. 2022–23 to A.Y. 2026–27. Assessee applied for renewal of

The order continues below.

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