CREATIVE FOUNDATION,NANDURBAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),PUNE, PUNE

ITA 1502/PUN/2026Status: DisposedITAT Pune23 September 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that the matter should be remitted to the file of the Ld. CIT(E) for de novo adjudication of the application for approval under Section 80G. This was based on the material on record, including the order of the Co-ordinate Bench of the Tribunal and the subsequent orders of the Ld. CIT(E) granting registration under Section 12A of the Act for the relevant assessment years. The Ld. DR did not present any material to controvert the assessee's arguments. Therefore, in the interest of justice, the Tribunal set aside the impugned order of the Ld. CIT(E) and restored the issue back to his file for fresh adjudication, after providing a reasonable opportunity of hearing to the assessee. The assessee was directed to comply with the notices of hearing without unnecessary adjournment. The grounds raised by the assessee were allowed for statistical purposes. The Tribunal did not expressly leave any issue undecided.

What were the facts?

The assessee, Creative Foundation, filed an application for approval under Section 80G of the Income Tax Act, 1961, on September 30, 2025. The Commissioner of Income Tax (Exemption) [CIT(E)], Pune, rejected this application on March 21, 2026. The reason for rejection was that the assessee had submitted a provisional approval under Section 80G(5)(vi) read with clause (iv) of the first proviso to sub-section (5) of Section 80G, instead of a regular approval in Form No. 10AC under Section 80G(5)(vi) read with clause (i) or clause (ii) of the first proviso to sub-section (5) of Section 80G. The assessee appealed this order to the Income Tax Appellate Tribunal (ITAT), Pune Bench.

What were the issues?

1. Whether the Ld. CIT(E) erred in law and on facts in rejecting the application for approval under Section 80G(5) of the Income Tax Act, 1961, on the grounds stated. 2. Whether the Ld. CIT(E) ought to have appreciated that set-aside proceedings/order giving effect proceedings to the Hon'ble ITAT directions were pending before the CIT(E), and upon passing such an order, a valid registration under Section 80G would exist. Assessee's Contentions: The assessee argued that the CIT(E) rejected the application for Section 80G approval on the basis that the assessee was not validly registered under Section 12A of the Act. The assessee highlighted that a Co-ordinate Bench of the Tribunal had previously remanded the matter of its Section 12AA registration application back to the CIT(E) for fresh adjudication. Following this, the CIT(E) passed an order giving effect on February 28, 2026, granting Section 12A(1)(ac)(iii) registration for AY 2022-23 to AY 2026-27. Further registration for AY 2027-28 to 2036-37 was granted on March 21, 2026. Therefore, the assessee prayed for the matter to be remitted to the CIT(E) for de novo adjudication. Revenue's Contentions: The Ld. DR supported the order of the Ld. CIT(E) but raised no serious objection if the matter was remitted to the file of the Ld. CIT(E).

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Sharad A Shah
For Respondent: Shri Mithun Shete, CIT-DR
Hearing: 08.07.2026Pronounced: 23.09.2026

PER ASTHA CHANDRA, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 21.03.2026 of the Ld. Commissioner of Income Tax (Exemption) [“CIT(E)”], Pune rejecting the application for grant of approval u/s 80G of the Income Tax Act, 1961 (the “Act”).

2.

Briefly stated, the facts of the case are that the assessee filed application in Form No.10B under clause (ii) of first proviso to sub- section (5) of section 80G of the Act on 30.09.2025. On verification of the details/documents submitted by the assessee along with the application, the Ld. CIT(E) rejected the ass

The order continues below.

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