TRATR FOUNDATION,PUNE vs. CIT (EXEMPTION), PUNE

ITA 1154/PUN/2026Status: DisposedITAT Pune06 October 2026AY 2025-266 pages
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What did the Tribunal hold?

The Tribunal, considering the facts, circumstances, submissions, and the ratio of the judicial decision in the case of Shri Ramtirth Godavari Seva Samiti (ITA No. 2602/PUN/2025), set aside the order of the CIT (Exemption). The Tribunal noted that a proviso was inserted in Section 12A(1)(ac) which empowers the Principal Commissioner or Commissioner to condone delay if there is a reasonable cause. Following this, the Tribunal remanded the matter back to the CIT (Exemption) with a direction to condone the delay and decide the application afresh on merits after providing a reasonable opportunity of hearing to the assessee. The assessee was also directed to respond to notices and furnish documents without seeking adjournments. The grounds of appeal were allowed for statistical purposes.

What were the facts?

The assessee, Tratr Foundation, filed an appeal against the order of the CIT (Exemption), Pune, dated 01.12.2025, which rejected its application for registration under Section 12AB of the Income Tax Act. The assessee had previously received provisional registration under Section 12A from 07.04.2022 to A.Y. 2024-25. For permanent registration, it filed an e-application in Form No. 10AB on 04.06.2025. The CIT (Exemption) noted that the application for regular registration under Section 12A(1)(ac)(iii) should have been filed by 30.09.2023, at least six months prior to the expiry of the provisional approval. As the application was filed on 04.06.2025, it was considered delayed, leading to its rejection. The assessee contended that the delay was procedural and not intentional.

What were the issues?

1. Whether the CIT (Exemption) erred in rejecting the assessee's application for registration under Section 12A/12AB of the Income Tax Act, 1961, on the grounds of delay in filing the application for regular approval, without examining the genuineness of activities and substantive merits? Assessee's Contentions: - The CIT (Exemption) erred by rejecting the application ignoring the submissions made along with Form No. 10AB and subsequent compliance. - The activities of the assessee are charitable in nature. - The rejection was mechanical and without examining the merits. - The delay in filing the application was procedural and not a deliberate act. - Relied on paper book and judicial decisions. - Prayed for an opportunity to substantiate the claim. Revenue's Contentions: - The Ld. DR relied on the order of the CIT (Exemption).

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

Hearing: 05.10.2026Pronounced: 06.10.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

- The assessee has filed the appeal against the order of the CIT (Exemption) Pune passed u/sec 12A dated 01.12.2025. The assessee has raised the grounds of appeal challenging the order of the CIT (Exemp) rejecting the application filed for registration u/s.12AB of the Income Tax Act.

2.

At the time of hearing, the Ld. A.R. submitted that there is a delay of 11 days in filing the appeal before the Hon'ble Tribunal and the delay was not intentional and filed an affidavit of the assessee for condonation of delay .On consideration of facts and information mentioned in the affidavi

The order continues below.

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