ADHISHTHAN COMMUNITY MENTAL HEALTH AND WELL BEING FOUNDATION,PUNE vs. C.I.T., EXEMPTION, PUNE, PUNE

ITA 2319/PUN/2026Status: DisposedITAT Pune09 October 20265 pages
AI SummaryRemanded

What were the facts?

The assessee, Adhishthan Community Mental Health and Well Being Foundation, filed applications for regular registration under section 12AB(1)(ac)(ii) and approval under section 80G. The CIT(Exemption), Pune, rejected the application for regular registration on March 7, 2026, and the application for 80G approval on March 18, 2026. The rejection for registration was based on the assessee submitting a provisional registration under section 12AB(1)(ac)(vi) instead of a regular registration under section 12AB(1)(ac)(i) or 12A(1)(ac)(iii). The assessee contended that this was a clerical error and they fulfilled all conditions. The revenue supported the CIT's order.

What did the Tribunal hold?

The Tribunal held that the rejection of the application for regular registration by the CIT(Exemption) was based on the assessee selecting the wrong sub-clause. The Tribunal found that this was an inadvertent mistake and that the assessee had explained the facts and prayed for correction. Citing a coordinate bench decision in Shree Swaminarayan Gadi Trust Vadtal (SVG) Vs. CIT (Exemptions), Ahmedabad, the Tribunal held that a mistake in filing an entry was not fatal and could be considered in the appropriate sub-clause. The Tribunal reasoned that in the interest of natural justice and fairness, the assessee should be given an opportunity to rectify the defect. Therefore, the impugned order was set aside, and the matter was remitted back to the CIT(Exemption) to grant an opportunity to the assessee to file the correct application and decide the case on merits denovo. Since the issue of regular registration was remitted, the issue of 80G approval was also remitted for necessary adjudication. The Tribunal did not decide the merits of the application for registration or approval.

What were the issues?

1. Whether the rejection of the application for regular registration under section 12AB(1)(ac)(ii) by the CIT(Exemption) solely on the ground of selecting an inapplicable sub-clause, when all other conditions were met, is justified? (Question of law and fact, turning on Section 12AB(1)(ac)). Assessee's contention: The selection of the wrong sub-clause was a clerical error, and the assessee fulfills all the conditions provided under sections 12A/12AB of the Act. They prayed for the order to be set aside for fresh adjudication. Revenue's contention: The Ld. DR supported the order of the Ld. CIT(Exemption).

Which sections of the Income-tax Act were involved?

Section 12AB(1)(ac),Section 12A(1)(ac),Section 80G(5)

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Suhas Kulkarni, Adv
For Respondent: Shri Mithun Shete,CIT-DR
Hearing: 01.09.2026Pronounced: 09.10.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeals at the instance of appellant are against the rejection of applications for grant of regular registration u/s.12AB(1)(ac)(ii) and approval u/s.80G of the Act respectively framed by CIT(Exemption), Pune dated 07.03.2026 and 18.03.2026. 2. We first take up ITA No.2319/PUN/2026 relating to the issue of grant of regular registration. Brief facts of the case are that the appellant filed application on Form No.10AB under clause (ii) of section 12A(1)(ac) for grant of regular registration of the Act on 27.09.2025 and the same was rejected by ld.CIT(Exemption) observing as und

The order continues below.

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