DRUSHTI FOUNDATION,PARTUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE, PUNE

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ITA 2055/PUN/2025Status: DisposedITAT Pune29 April 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence submitted by the assessee and remitted the issue back to the CIT(Exemption) for fresh adjudication. The CIT(Exemption) was directed to provide a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's application for regular registration under Section 12A(1)(ac)(vi) was rejected by the CIT(Exemption) because the assessee failed to provide explanations and attend hearings. The assessee claimed reasonable cause for not submitting all required details, including purchase invoices for charitable activities.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application without providing a sufficient opportunity for the assessee to furnish details, and if the assessee had reasonable cause for non-compliance.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Amol Khairnar, CIT-DR
Hearing: 25.03.2026Pronounced: 29.04.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of appellant is against the order dated 19.06.2025 of ld.CIT (Exemption), Pune rejecting the application for regular registration u/s.12A(1)(ac)(vi)-ITEM B of the Income Tax Act, 1961. 2. The grievance of the assessee raised in various grounds of appeal is against the rejection of application for regular registration filed u/s.12A(1)(ac)(vi) ITEM B of the Act.

3.

At the outset, ld. Counsel for the assessee submitted that major reason for rejection of the assessee’s application for regular registration u/s.12A of the Act is that the assessee neither submitted explanation nor availed the opportunity of being heard.

2 Drushti Foundation

Ld. Counsel for the assessee referred to the application for admission of additional evidences submitted that for ‘reasonable cause’ assessee could not appear before ld.CIT (Exemption) nor could file various details in support of its application for regular registration including copies of invoices, furniture, and computers purchase for providing charitable activities including details required for exhibiting that assessee is engaged in providing medical relief. He therefore prayed that assessee may be provided with one more opportunity to furnish the details before ld.CIT (Exemption).

4.

On the other hand, ld. DR supported the order of ld.CIT (Exemption).

5.

We have heard the rival contentions and perused the record placed before us. We note that the assessee has made application for regular registration u/s.12A(1)(ac)(vi) ITEM B of the Act. Assessee has been granted provisional registration. Assessee has furnished the detailed paper book running into 261 pages providing the details of provisional registration granted for A.Y.2022-23 to A.Y. 2024-25 and also detail submissions furnished before ld.CIT (Exemption) on 12.03.2023 as required under Rule 17A of the Income Tax Rules, 1962. Assessee is claiming to have been carrying out the charitable activities by way of running the Eye Hospital which has become operational on 25.06.2023 with the machinery providing Quality Eye Care Services to the under privileged and Rural population. We note that before ld.CIT (Exemption) assessee could not file necessary details as the notices served through e-portal and email were not responded and therefore ld.CIT (Exemption) has observed that since the assessee has not furnished any explanation to the 3 Drushti Foundation

discrepancies communicated to it, it is presumed that the assessee has nothing to say int his matter.

6.

Before us, ld. Counsel for the assessee submitted that for ‘reasonable cause’ and bonafide reasons assessee could not furnish complete details, however, partial details have been submitted. An application for admission of additional evidences has also been filed before this Tribunal. Considering the same and also in the larger interest of justice, we admit the additional evidences and deem it appropriate to remit back the issues raised in the instant appeal to the file of ld.CIT (Exemption) for afresh adjudication on merits. Needless to mention that ld.CIT (Exemption) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee. Assessee is directed to update email and contact details on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld. ld.CIT (Exemption) shall be free to proceed in accordance with law. Findings of the ld.CIT (Exemption) are set aside and Grounds of appeal raised by the assessee are allowed for statistical purposes.

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 29th day of April, 2026. (VINAY BHAMORE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 29th April, 2026. Satish

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Satish Kumar Madishetty आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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