ELA FOUNDATION,PUNE, MAHARASHTRA vs. THE CIT (EXEMPTION), PUNE, PUNE, MAHARASHTRA

ITA 2696/PUN/2026Status: DisposedITAT Ahmedabad28 September 2026AY 2026-20275 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Ld. CIT(E) had made a factual mistake in rejecting the assessee's application for registration under Section 80G(5) of the Income Tax Act, 1961. The sole ground for rejection was the alleged lack of valid registration under Section 12AB of the Act. However, the Tribunal noted that the Ld. CIT(E) himself had granted registration under Section 12AB read with Section 12A of the Act to the assessee vide his order dated 25.03.2026. This clearly indicated that the assessee possessed the required valid registration under Section 12AB. The Tribunal also observed that the Ld. CIT(E) had not pointed out any infirmity in the documents submitted by the assessee, such as the Trust Deed, earlier registration, and Balance Sheets for the last three years, which were part of Form No. 10AB. Therefore, the Tribunal concluded that the assessee was eligible for registration under Section 80G(5) and directed the Ld. CIT(E) to grant the registration. The appeal was allowed.

What were the facts?

The assessee, Ela Foundation, filed an appeal against the order dated 25.03.2026 passed by the Commissioner of Income Tax (Exemption), Pune (Ld. CIT(E)). The Ld. CIT(E) rejected the assessee's application for approval under Section 80G(5) of the Income Tax Act, 1961, on the sole ground that the assessee did not possess valid registration under Section 12AB of the Act. The assessee contended that the Ld. CIT(E) had, in fact, granted registration under Section 12AB read with Section 12A of the Act on the same date, 25.03.2026. The assessee also highlighted that it previously held a valid approval under Section 80G for an earlier period, valid from AY 2022-23 to AY 2026-27.

What were the issues?

1. Whether the Ld. CIT(E) erred in rejecting the assessee's application for registration under Section 80G(5) of the Income Tax Act, 1961, on the ground of lacking valid registration under Section 12AB of the Act, when the Ld. CIT(E) himself granted such registration on the same date. Assessee's Contentions: - The Ld. CIT(E) rejected the Section 80G application based on the absence of Section 12AB registration, but simultaneously granted Section 12AB registration on the same date (25.03.2026). - The assessee had filed applications for Section 12A and 80G on the same date, and both were decided on 25.03.2026. - The assessee previously held a valid Section 80G approval from 24.09.2021, valid for AY 2022-23 to AY 2026-27. - The assessee relied on the copy of Form No. 10AB and other supporting documents submitted. Revenue's Contentions: - The Ld. DR relied on the order of the Ld. CIT(E).

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5),Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

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

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri C.H. Naniwadekar
For Respondent: Shri R.Y. Balawade, CIT

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Pune [Ld. CIT(E)] rejecting the application u/s 80G(5) of the Income Tax Act, 1961, vide order dated 25.03.2026. Submission of Ld. AR :

2.

The Ld. AR submitted that the Ld. CIT(E) has rejected the assessee’s application for approval u/s 80G of the Act only on one ground that the assessee do not have valid registration u/s 12AB of the Act. The Ld. AR further submitted that the Ld. CIT(E) has erred as he himself vide order dated 25.03.2026 has granted registration to the assessee u/s 12AB r.w.s. 12A of the Act. The Ld. AR submitted that the assessee had filed application for registration u/s 12A and 80G on

The order continues below.

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