HEALTH NEW WAY,PUNE vs. CIT EXEMPTION PUNE, PUNE

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ITA 3197/PUN/2026Status: DisposedITAT Pune22 October 2026AY 2027-283 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the Ld. CIT(Exemption) had rejected the assessee's application on hyper-technical reasons. It was noted that the assessee had been receiving approval for registration under Section 80G for years together, and copies of relevant certificates were filed in the paper book. The Tribunal found that the registration was rejected solely due to the selection of an incorrect sub-clause without going into the merits of the case. Therefore, the Tribunal set aside the order of the Ld. CIT(Exemption) and remanded the matter back to the Ld. CIT(Exemption) for de-novo adjudication. The Ld. CIT(Exemption) was directed to consider the application under the appropriate sub-clause, ignoring the typographical mistake. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Health New Way, filed an appeal against the order dated 23.06.2026 passed by the Learned Commissioner of Income Tax (Exemption), Pune (Ld. CIT(E)). The Ld. CIT(E) rejected the assessee's application for registration under Section 80G(5) of the Income Tax Act, 1961. The assessee had previously received registration under Section 12A in 1975 and again on 09.08.2023, and had also obtained approval under Section 80G in 1975. The assessee contended that after a change in procedure, they re-applied for Section 80G registration, but due to lack of proper advice, an incorrect sub-clause was selected, which was a typographical mistake. The assessee argued that the Ld. CIT(E) took a hyper-technical view.

What were the issues?

1. Whether the rejection of the assessee's application for registration under Section 80G(5) of the Income Tax Act, 1961, by the Ld. CIT(E) on the grounds of selecting an incorrect sub-clause, despite having prior approvals and a history of compliance, is justified? Assessee's Contentions: The assessee argued that the selection of the incorrect sub-clause was a mere typographical mistake due to lack of proper advice after a change in procedure. They submitted that they had been receiving approval under Section 80G for years and had obtained fresh registration under Section 12A. The assessee requested that the Ld. CIT(E)'s order be set aside for de-novo adjudication under the appropriate sub-clause, relying on ITAT orders. Revenue's Contentions: The Ld. DR relied on the order of the Ld. CIT(Exemption).

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A

AI-generated summary — verify with the full judgment below

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

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Pramod S Shingte
For Respondent: Shri Mithun Shete, CIT-DR

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 23.06.2026.

Submission of Ld. AR :

2.

The Ld. AR filed paper book. The Ld. AR submitted that the assessee initially received registration u/s 12A of the Act in 1975. Since, then, the assessee has received registration u/s 12A of the Act. Recently, the assessee has received registration u/s 12A of the Act on 09.08.2023. The Ld. AR invited our attention to the paper book which contains these documents. The Ld. AR also submitted that the assessee had initially got approval u/s 80G in 1975. Copy of same is at page 20 of the paper book. The Ld. AR submitted that after the change of procedure the assessee reapplied for registration u/s 80G of the

ITA No.3197/PUN/2026 Act but due to lack of proper advice the incorrect sub-clause was selected. The Ld. AR submitted that this was a typographical mistake and the Ld. CIT(Exemption) has taken a hyper technical view in rejecting the assessee’s application. The Ld. AR requested that the Ld. CIT(Exemption)’s order may be set aside to the Ld. CIT(Exemption) for de-novo adjudication under the appropriate sub-clause. The Ld. AR relied on the ITAT orders.

Submission of Ld. DR :

3.

The Ld. DR relied on the order of the Ld. CIT(Exemption).

Findings and Analysis :

4.

We have heard both the parties and perused the records. The order of Ld. CIT(Exemption) dated 23.06.2026 is reproduced here as under :

5.

Thus, it is noted that the Ld. CIT(Exemption) has rejected the application of the assessee on hyper technical reasons. Admittedly, there was selection of incorrect sub-clause. In this

ITA No.3197/PUN/2026

case, we have noted that the assessee had been getting approval for registration u/s 80G of the Act for years together. The Ld. AR filed copies of relevant certificates in the paper book. In these facts and circumstances of the case, since registration has been rejected only because of incorrect sub-clause without going into the merits of the case, we set aside the order of Ld. CIT(Exemption) to Ld. CIT(Exemption) for de-novo adjudication. The Ld. CIT(Exemption) shall consider the present application under appropriate sub-clause ignoring the typographical mistake.

6.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open Court on 22nd October, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 22-10-2026 Ravi Kumar आदेशकीप्रतितितिअग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी/ The Appellant 2. प्रत्यर्थी/ The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्डफ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Sunil Kumar More Digitally signed by Sunil Kumar More Date: 2026.10.25 12:25:37 +05'30' Assistant Registrar आयकरअपीलीयअदिकरण, पुणे / ITAT, Pune

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