AHMEDNAGAR HISTORICAL MUSEUM AND RESEARCH CENTRE,AHILYANAGAR vs. CIT (EXEMPTION), AHILYANAGAR

ITA 1969/PUN/2026Status: DisposedITAT Pune30 September 2026AY 2026-277 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the rejection of the assessee's application for registration under Section 12A(1)(ac)(vi)(B) was unjustified. It acknowledged that the assessee was required to file the application under Section 12A(1)(ac)(iii) but inadvertently filed it under Section 12A(1)(ac)(vi)(B) due to a typographical error. Following the co-ordinate bench decisions in Raj Krishan Jain Charitable Trust and Shree Swaminarayan Gadi Trust, the Tribunal found this to be a curable defect. The Tribunal set aside the order of the CIT, Exemption, Pune, and restored the matter to the CIT's file with a direction to treat the application as filed under Section 12A(1)(ac)(iii). The assessee was directed to cooperate with the CIT and respond to notices without seeking adjournments. The issue of approval under Section 80G(5) was also remitted to the CIT as consequential. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Ahmednagar Historical Museum and Research Centre, filed appeals against orders dated 29.08.2025 passed by the CIT, Exemption, Pune. These orders rejected the assessee's application for registration under Section 12A(1)(ac)(vi)-ITEM(B) of the Income Tax Act, 1961, filed on 17.03.2025, and denied its application for approval under Section 80G(5) of the Act, filed on 18.03.2025. The assessee had a delay in filing the appeals, which was condoned by the Tribunal. For the Section 12A application, the CIT rejected it after the assessee failed to satisfy the queries regarding the applicability of Section 12A(1)(ac)(vi)(B). The assessee contended that the application was filed under the wrong clause due to a typographical error, as it should have been filed under Section 12A(1)(ac)(iii) because it already had provisional registration under Section 12A(1)(ac)(vi).

What were the issues?

1. Whether the rejection of the assessee's application for registration under Section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961, by the CIT, Exemption, Pune, was justified, considering the assessee's contention of a typographical error in filing the application under the wrong clause? Assessee's Contention: The assessee argued that the rejection order was unjustified. It was submitted that due to a typographical/inadvertent error, the application was filed under Section 12A(1)(ac)(vi)(B) instead of Section 12A(1)(ac)(iii), as provisional registration under Section 12A(1)(ac)(vi) had already been granted. The assessee, being an old and genuine trust, claimed this was a curable defect and sought an opportunity to rectify the mistake. Reliance was placed on the decisions in Shree Swaminarayan Gadi Trust vs. CIT and Raj Krishan Jain Charitable Trust. Revenue's Contention: The Revenue relied on the order passed by the CIT, Exemption, Pune, and requested its confirmation.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi),Section 12A(1)(ac)(iii),Section 80G(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Prasad S. Bhandari
For Respondent: Shri Mithun Shete
Hearing: 06.08.2026Pronounced: 30.09.2026

PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 29.08.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB u/s 12A(1)(ac)(vi)-ITEM(B) of the IT Act filed on 17.03.2025 and denying the application for approval in Form No.10AB under sub-clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the IT Act filed on 18.03.2025. 2. There is delay in filing of the present appeals. After going through the application for condonation of delay, we are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applica

The order continues below.

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