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Facts
The assessee, Sant Jaganade Maharaj Shikshan Mandal, appealed against the order of the CIT(Exemption) rejecting its application for registration under section 80G of the Income Tax Act, 1961. The rejection was primarily based on the ground that the assessee did not have a valid registration under section 12A.
Held
The Tribunal noted that the assessee's appeal against the rejection of its section 12A registration was decided in its favour by the same Tribunal. Therefore, the order of the CIT(Exemption) rejecting the 80G registration was set aside for de novo adjudication.
Key Issues
Whether the CIT(Exemption) can reject an application for 80G registration solely on the ground of lack of 12A registration when the 12A appeal is pending or decided in favour of the assessee.
Sections Cited
80G, 12A, 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Assessment Year:- Sant Jaganade Maharaj V The Income Tax Officer, Shikshan Mandal, s. Exemption, Ward-1(1), Sr No.190/1, Plot No.38, Nashik. Dondaicha SO., Sindkhede, Dhule – 425408. Maharashrtra. PAN: AAABS1484Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Piyush Bafna and Shri Aakash Parakh – AR’s Revenue by Shri Amit Bobde - DR Date of hearing 18/11/2025 Date of pronouncement 24/11/2025 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax(Exemption)dated 05.11.2024 rejecting registration under section 80Gof the Income Tax Act, 1961. The Assessee has raised the following grounds of appeal:
1. On the facts and in the circumstances of the case, and as per provisions & scheme of the Income Tax Act, 1961 (The Act) Hon'ble CIT(Exemption) Pune has erred in rejecting the application of the appellant trust for final registration u/s 80G(5) of the Act, the impugned order may be quashed and the registration under section 80G(5) of the Act may kindly be restored.
2. On the facts and in the circumstances of the case, and as per provisions & scheme of the Act, the Hon'ble CIT(Exemption). Pune has erred in rejecting the application for registration under section 80G(5) of the Act, and therefore the Appellant be granted opportunity to prove/ substantiate its charitable activities before Ld. CIT(E) Accordingly, the order passed by the Ld. CIT(E) be kindly set aside and Appellant be granted just and proper relief in this respect.
3. On the facts and in the circumstances of the case, and as per provisions & scheme of the Act, the Hon'ble CIT(Exemption), Pune has erred in rejecting the application for registration under section 80G(5) solely on the ground that the appellant does not have valid registration under section 12A, despite the fact that the Appellant has challenged the rejection order u/s 12A before Hon'ble Tribunal thus, the impugned rejection order u/s 80G may please be quashed and set aside, and registration under section 80G of the Act may be restored
4. The Appellant craves leave to add, amend, alter, modify, vary, or withdraw all or any of grounds of appeal, in the interest of justice, if necessary, at the time of hearing ofthe appeal”
Delay : 1.1 There is a delay of 172 days for filing appeal before this Tribunal. The Director of the Assessee filed an Affidavit containing reasons for the delay. We have perused the Affidavit and are 2 convinced that there is sufficient and reasonable cause for the delay. Accordingly, we condone the Delay.
Findings & Analysis : 2. We have heard both the parties and perused the records.
2.1 Ld.Authorised Representative(ld.AR) filed a paper book
Assessee running a school in Tribal Area of Maharashtra. Assessee filed copy of the approved issued by Government of Maharashtra to the Assessee for running school. Ld.CIT(Exemption) has rejected assessee’s application for registration u/s.80G of the Act, on the ground that Assessee do not have registration u/s.12A r.w.s 12AB of the Act. In this case, Assessee’s appeal against rejection of registration u/s.12A of the Act, was decided by this Tribunal in and directed the ld.CIT(Exemption) to grant registration to Assessee u/s.12A of the Act.
In these facts and circumstances of the case, the order u/s.80G of the ld.CIT(Exemption) is set-aside to ld.CIT(Exemption) for denovo adjudication. The ld.CIT(Exemption) shall provide 3 opportunity of hearing to the Assessee. The Assessee shall file necessary documents before the ld.CIT(Exemption). Accordingly, grounds of appeal raised by the Assessee are allowed for statistical purpose.
In the result, appeal of the Assessee is allowed for statistical purpose. Order pronounced in the open Court on 24 November, 2025.