AYAN EDUCATION AND WELFARE SOCIETY,AURANGABAD vs. CIT(EXEMPTION),. PUNE, PUNE

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ITA 256/PUN/2025Status: HeardITAT Pune15 December 2025Bench: SHRI R. K. PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee did not comply with the notices issued by the Ld. CIT(E) and provided no contrary material, the order of the Ld. CIT(E) upholding the rejection was justified. The grounds raised by the assessee were dismissed.

What were the facts?

The assessee filed an application for approval under Section 80G of the Income Tax Act. The Ld. CIT(E) issued notices for information/clarification and show cause, but the assessee failed to comply. Consequently, the application for approval and provisional approval were rejected.

What were the issues?

Whether the rejection of approval under Section 80G by the CIT(E) was justified due to the assessee's non-compliance with notices.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri Amol Khairnar, CIT-DR

This appeal filed by the assessee is directed against the order dated 09.11.2024 of the Ld. CIT(Exemption), Pune rejecting the application for grant of approval u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

None appeared on behalf of the assessee at the time of hearing nor any petition seeking adjournment of the case has been filed. A perusal of the order sheet entries shows that in the last 3 occasions also nobody was appearing. We, therefore, deem it proper to decide this appeal on the basis of material available on record and after hearing the Ld. DR.

3.

Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 28.06.2024 for approval of the trust under clause (iii) of first proviso to sub section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G of the Act, a notice was issued through ITBA portal on 30.07.2024 requesting the assessee to upload certain information / clarification. Since the assessee did not furnish the compliance to the said notice, another opportunity was given by the Ld. CIT(E) vide notice dated 10.10.2024 requesting it to show cause as to why the application should not be rejected and why the approval granted u/s 80G(5) should not be cancelled. However, there was no compliance from the side of the assessee. In view of the above, the Ld.CIT(E) rejected the application filed by the assessee and the provisional approval u/s 80G granted earlier dated 14.10.2021 was also cancelled.

4.

Aggrieved with such rejection of approval u/s 80G by Ld. CIT(E), the assessee is in appeal before the Tribunal.

5.

We have heard the Ld. DR and perused the order of the Ld. CIT(E). It is an admitted fact that due to non-compliance to the notice issued by the Ld.CIT(E), he rejected the application for grant of approval u/s 80G of the Act and cancelled the provisional approval granted earlier. Even before us also, nothing was produced so as to take a contrary view than the view taken by the Ld. CIT(E). Under these circumstances, the order of the Ld. CIT(E) is upheld and the grounds raised by the assessee are dismissed.

6.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court on 15th December, 2025.

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