GIRIKUJAN,PUNE vs. CIT EXEMPTION, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA Nos.1014 & 1015/PUN/2025

Girikujan,
7, Anuprita Society, Road
No.9, Dahanukar Colony,
Pune- 411038. PAN : AACTG4724H
Vs. CIT, Exemption, Pune.
Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

Both the above captioned appeals filed by the assessee are directed against the separate orders dated 10.03.2025 passed by Ld.
CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the Act filed on 30.09.2024 and denying the application for approval in Assessee by : Smt. Deepa Khare (Virtual)
Revenue by : Shri Amol Khairnar

Date of hearing
: 03.12.2025
Date of pronouncement : 04.12.2025

ITA Nos.1014 & 1015/PUN/2025

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Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the Act filed on 30.09.2024. ITA Nos.1014/PUN/2025 :
2. Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of IT Act on 30.09.2024. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through
ITBA portal on 07.11.2024 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. On verification of said information furnished by the assessee, Ld. CIT, Exemption, Pune found certain discrepancies in the information furnished by the assessee and issued another notice on 13.02.2025. Not being satisfied with the reply furnished by the assessee, Ld. CIT, Exemption, Pune rejected the application for registration since it was filed beyond the extended time limit as per
CBDT Circular No.7/2024 dated 25.04.2024 and also cancelled the ITA Nos.1014 & 1015/PUN/2025

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provisional registration granted to the assessee on 28.05.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act.
3. It is this order against which the assessee is in appeal before this Tribunal.
4. Ld. AR appearing from side of the assessee submitted before us that the order passed by Ld. CIT, Exemption, Pune is not justified. Ld. AR submitted before the Bench that the delay was unintentional and bonafied due to which the application could not be furnished upto 30.06.2024. Ld. AR further submitted that w.e.f.
01.10.2024 a proviso is inserted in section 12A(1)(ac) which permits the Commissioner to condone the delay if he considers that there is a reasonable cause for delay in filing the application for registration and then such application shall be deemed to have been filed within time. Accordingly, it was requested before the Bench to set-aside the impugned order passed by Ld. CIT, Exemption,
Pune and further requested to grant registration after condoning the delay.

ITA Nos.1014 & 1015/PUN/2025

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5. Ld. DR appearing from the side of the Revenue relied on the order of Ld. CIT, Exemption, Pune and requested to confirm the same.
6. We have heard Ld. Counsels from both the sides and perused the material available on record. We find that admittedly the assessee requested before Ld. CIT, Exemption, Pune to condone the delay which was denied. We also find that a proviso has been inserted in section 12A(1)(ac) w.e.f. 01.10.2024 which permits the Commissioner to condone the delay if he considers that there is a reasonable cause for delay in filing the application for registration and then such application shall be deemed to have been filed within time.
7. Considering the totality of the facts of the case, & also in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT,
Exemption, Pune and remand the matter back to him with a direction to condone the delay in the light of proviso inserted in section 12A(1)(ac) w.e.f. 01.10.2024 and decide the application for registration afresh as per fact and law after providing reasonable

ITA Nos.1014 & 1015/PUN/2025

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opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption,
Pune and produce requisite documents/information/ submissions in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption,
Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes.
8. In the result, the appeal filed by the assessee in ITA
No.1014/PUN/2025 is allowed for statistical purposes.

ITA No.1015/PUN/2025 :
9. The instant appeal is against the order passed by Ld. CIT,
Exemption, Pune denying grant of approval u/s 80G(5) of the IT Act. Since we have remanded the issue of grant of registration u/s 12A(1)(ac)(iii) to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest of justice, it would be appropriate to remit the issue of grant of approval u/s 80G(5) as well to the file of Ld. CIT, Exemption, Pune being consequential, for de novo adjudication.

ITA Nos.1014 & 1015/PUN/2025

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10. In the result, the appeal filed by the assessee in ITA
No.1015/PUN/2025 is allowed for statistical purposes.
11. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on this 04th day of December, 2025. (MANISH BORAD)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 04th December, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT, Exemption, Pune.
4. The Pr CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच,
पुणे / DR, ITAT, “A” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.