VIDYASANMATIDAS SEVA SANSTHA,KOLHAPUR vs. CIT(E), PUNE

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act, 1961 ('The Act') it be kindly held that the order passed by the CIT(E), Pune, rejecting the Appellants application for seeking registration u/s 80G(5) of the Act, solely on the ground of delay in filing Form No. 10AB, is against the [A] provisions and scheme of the Act. Accordingly, the delay so caused in filing Form No. 10AB be kindly condoned and the Ld. CIT(E) be directed to grant the registration/approval under Section 80G(5) of the Act to the Appellant. The appellant be granted just and proper relief in this respect.

2. Without prejudice to above ground, on facts and circumstances prevailing in the case and as per provisions & scheme of the Act, it be kindly held that the Ld. CIT(E) has erred in rejecting the application for registration u/s 80G(5) of the Act without properly perusing and considering the documents and submissions made by the Appellant particularly when Appellant's simultaneous application for registration u/s 12AB of the Act was accepted. Accordingly, the order passed by the Ld. CIT(E) be kindly set aside with direction to grant registration. Appellant be granted just and proper relief in this respect.

3. The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal

at the time of hearing.” Findings & Analysis :

2. We have heard both the parties and perused the records. In this case, ld.CIT(Exemption) has rejected the assessee’s’ application for registration u/s.80G of the Act vide order dated 16.09.2025. The relevant paragraphs of the order of ld.CIT(Exemption) are reproduced here as under “8. In view of the above, the present application dated 28/02/2025 filed in Form NO.10AB under clause(iii) of first proviso to section 80G(5) OF THE Act is liable to be rejected without going into the merits since the assessee has not filed the present application within the time limit allowed under clause (iii) of first proviso to section 80G(5) of the Income Tax Act, 1961. [A]

9.0 We have noted that the facts of the present case are identical to those as in dated 03.10.2025 and in dated 25.07.2025 supra and no distinguishment was pointed out by the Revenue. Accordingly, in respectful compliance to the aforesaid orders of this tribunal and for the purposes of consistencies, we direct the Ld.CIT(E) to treat the delayed application filed by the assessee as having been filed under clause-(iv) of the first 3 ITA No.2321/PUN/2025 [A] proviso to section 80G and decide in accordance with law. The assessee shall be entitled to be granted due opportunities of being heard and shall be bounden to comply with all the statutory notices issued by the Revenue. In view of the above, all the grounds of appeal raised by the assessee are allowed for statistical purposes.”

3.1 Similar view has been taken by ITAT Chennai Bench in the case of Madras Chinmaya Seva Trust vs. CIT(E) in ITA No.885/CHNY/2025. Ld.AR filed copies of this order.