NEW LIFE CARE FOUNDATION,BADLAPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) PUNE, PUNE
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARAAssessment Year: 2024-25
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 07.03.2025, impugned herein, passed by the Ld.
Commissioner of Income
Tax
(Exemption)
(in short
Ld.
Commissioner) u/s 80G(5)(ii) of the Income Tax Act, 1961 (in short
‘the Act’) for the A.Y. 2024-25. M/s. New Life Care Foundation
In the instant case, the Assessee by filing an application in form no.10AB on 30.09.2024 had sought for registration u/s 80G of the Act, which has been rejected by the Ld. Commissioner on the reason that “application filed by the Assessee for registration u/s 12A(1)(AC) of the Act has been rejected by the Ld. Commissioner vide order dated 20.01.2025 therefore condition (1) of section 80G(5) of the Act is not fulfilled.”
The Ld. Counsel for the Assessee has submitted that application filed u/s 12A of the Act and rejected by the Ld. Commissioner has already been set aside by the Tribunal in ITA No.2229/M/2025 vide order dated 27.05.2025. Therefore, this case may be remanded to the file of the Ld. Commissioner for decision afresh along with the remanded case of the Assessee u/s 12A of the Act.
The Ld. D.R. did not refute the aforesaid claim.
Considering the peculiar facts and circumstances of the case that as on today the application for registration u/s 12A of the Act is already prejudice and/or pending for adjudication before the Ld. Commissioner. Thus, it would be appropriate to remand this case as well, to the file of the Ld. Commissioner for adjudication along with application for registration u/s 12A of the Act. Thus, it is ordered accordingly. M/s. New Life Care Foundation
3
6. In the result, the appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 03.07.2025. (OMKARESHWAR CHIDARA) (NARENDER KUMAR CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.