SAKHISUKHADA WOMEN WELFARE FOUNDATION,PUNE vs. ASSESSING OFFICER, EXEMPTIONS, PMT BUILDING, PUNE

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ITA 747/PUN/2026Status: DisposedITAT Pune18 June 20265 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order, finding that the assessee should be given another opportunity to present their case. The CIT(E) was directed to reconsider the application for 80G registration after the disposal of the 12AB application.

What were the facts?

The assessee applied for permanent registration under Section 80G. The CIT(E) rejected the application citing partial compliance and lack of registration under Section 12AB. The assessee argued that their application for Section 12AB registration was pending and both applications should be considered together.

What were the issues?

Whether the CIT(E) erred in rejecting the 80G application prematurely without considering the pending 12AB application and whether both applications should have been considered together.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Respondent: Shri Amit Bobde, CIT-DR

INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, PUNE BENCH: SMC

BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA 747/PUN/2026 Permanent Account Number: ABPCS5597P SAKHISUKHADA WOMEN WELFARE FOUNDATION ASSESSING OFFICER, C/O SHAH & SHAHA, EXEMPTIONS G-43, PRIYADARSHAN PMT BUILDING, PUNE SOCIETY, NEAR BHARAT Vs. PUNE-411037, JYOTI BUS STOP, MAHARASHTRA BIBWEWADI, PUNE-411037, MAHARASHTRA (प्रत्यर्थी Respondent) (अपीलार्थी Appellant)

निर्धारिती द्वधिध/Assessee Shri Anup Shah & Rohit represented by: Shah (Virtual) िधजस् व द्वधिध/Revenue represented by: Shri Amit Bobde, CIT-DR.

सुिवधई की तधिीख/Date of conclusion of hearing: 16-June-2026 घोषणध की तधिीख/Date of pronouncement: 18-June-2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Pune passed u/sec 80G of the Act. The assessee has raised the following grounds of appeal:- (I). On the facts and in the circumstances of the case and in law, the learned Commissioner of Income-tax (Exemptions) erred in rejecting the appellant's application for approval under section 80G of the Income-tax Act, 1961, without appreciating that the appellant had already applied for registration under section 12AB of the Act and that the said application was pending for disposal before the learned CIT (Exemptions) The appellant therefore prays that the impugned order be set aside and the application under section 80G be restored to the file of the learned CIT (Exemptions) for fresh consideration in accordance with law after disposal of the appellant's application under section 12AB.

(II). On the facts and the circumstances of the case and in law, the learned CIT (Exemptions) failed to appreciate that both the applications could and ought to have been considered together, especially when the statutory time limit for passing the order under section 80G was available up to 31st March, 2026. The rejection of the application under section 80G is therefore premature, arbitrary, and bad in law. The appellant therefore prays that the impugned order be set aside and the application under section 80G be restored to the file of the learned CIT (Exemptions) for fresh consideration in accordance with law after disposal of the appellant's application under section 12AB.

(III). The appellant craves to add, amend, alter or leave any of the above grounds of appeal. And challenging the order of the CIT(E) rejecting the application filed for registration u/sec 80G of the Act.

2.

The brief facts of the case are that, the assessee is engaged in charitable activities. The assessee has granted provisional registration u/sec 80G of the Act in form No. 10AC.

Subsequently, as per the amended provisions of Section 80G of the Act and the assessee for the purpose of permanent registration has uploaded e-application in Form No. 10AB on 08.07.2025 and there was partial compliance by the assessee to the notice of hearing and the CIT(E) observed that there is violation of the provisions u/sec 80G of the Act and also the assessee is not registered u/sec 12AB of the Act and rejected the application vide order dated 17.01.2026. Aggrieved by the order, the assessee has filed an appeal with the Hon'ble Tribunal.

3.

At the time of hearing, the Ld. AR submitted that the CIT(E) has erred in rejecting the assessee’s application ignoring the submissions made along with the application in Form.10AB and the notices of hearing and the assessee has filed the details as called for. Further, the Ld.AR submitted that the CIT(E) has rejected the application as the assessee is not having registration under Section 12A of the Act. Whereas the assessee has filed application in Form No. 10AB under the provisions of Section 12AB of the Act on 16.12.2025 and same is pending and supported the submissions with the copy of application in the paper book. Further, the ld.AR mentioned that the assesse has a good case on merits and prayed for an opportunity before the lower authorities. Per contra, the Ld.DR relied on the order of the CIT(E).

4.

We have heard the rival submissions and perused the material available on record. The assessee has filed the application before the CIT(E) for permanent registration under section 80G of the Act, whereas the CIT(E) in course of hearing proceedings has issued e-notice on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities of the trust. Since there was partial compliance to the notices in spite of providing sufficient opportunities to the assessee, and the assessee is not registered u/sec 12A of the Act, therefore, the CIT(E) has rejected the application. Whereas the Ld.AR demonstrated that the assessee has filed application in Form No. 10AB under the provisions of Section 12AB of the Act on 16.12.2025 and the same in pending before the CIT(E). Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assessee to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to denovo consider the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the open Court on 18th June, 2026. Sd/- Sd/- MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated: 18th June, 2026. Abhishek Abhishek Digitally signed by Abhishek Mohan Mohan Date: 2026.06.18 13:31:30 +05'30' आिेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अिीिीय अतिकरण, “B” बेंच, पुणे/ DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इि / Guard File. 5. //True Copy//

आिेश नुस र / BY ORDER,

Assistant Registrar, आयकर अिीिीय अतिकरण, / ITAT, Pune

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