AYAN EDUCATION AND WELFARE SOCIETY,AURANGABAD vs. CIT(EXEMPTION),. PUNE, PUNE
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRAAyan Education & Welfare Society H.No.4-10-72/P, Roshan Gate Road, Qaiser Colony, Aurangabad – 431001 Vs. CIT(Exemption), Pune PAN: AACTA4441M
PER R.K. PANDA, VP:
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’).
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.
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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.
Aggrieved with such rejection of approval u/s 80G by Ld. CIT(E), the assessee is in appeal before the Tribunal.
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
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circumstances, the order of the Ld. CIT(E) is upheld and the grounds raised by the assessee are dismissed.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on 15th December, 2025. (ASTHA CHANDRA)
VICE PRESIDENT
पुणे Pune; दिन ांक Dated : 15th December, 2025
GCVSR
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent
4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file.
आदेशानुसार/ BY ORDER,
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