DNYAN PRABODHINI VIDYA MANDAL DONDAICHA,DONDAICHA vs. ITO EXEMPTION WARD 1(1), NSK, NASHIK

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ITA 1756/PUN/2025Status: DisposedITAT Pune18 November 2025AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 203 days in filing the appeal, adopting a justice-oriented approach and relying on the judgments of the Hon'ble Apex Court in Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. and Inder Singh Vs. State of Madhya Pradesh. Regarding the substantive issue, the Tribunal noted that the assessee's application for approval under section 80G(5) was rejected by the CIT(E) due to non-furnishing of details. However, the assessee made a prima facie case that reasonable cause prevented them from filing the details and claimed to possess all necessary information. Considering the facts and circumstances, and in the larger interest of justice, the Tribunal decided to remit the issue of grant of approval under section 80G(5) back to the file of the CIT(E) for fresh adjudication. The CIT(E) was directed to afford a reasonable opportunity of being heard to the assessee and decide the issue in accordance with law. The assessee was also directed to be vigilant and avoid unnecessary adjournments. The effective grounds of appeal were allowed for statistical purposes.

What were the facts?

The assessee, Dnyan Prabodhini Vidya Mandal Dondaicha, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune, challenging an order dated 21/10/2024 passed by the Commissioner of Income Tax (Exemption), Pune (CIT(E)). The CIT(E) had rejected the assessee's application for approval under section 80G(5) of the Income Tax Act, 1961. The appeal was filed with a delay of 203 days, for which the assessee provided an affidavit detailing the reasons. The assessee is engaged in educational and charitable activities in a tribal area. The application for approval was filed on 04/06/2024 in Form No. 10AB. The CIT(E) had called for various information, which the assessee failed to furnish, leading to the rejection of the application.

What were the issues?

1. Whether the delay of 203 days in filing the appeal before the ITAT should be condoned, considering the reasons provided by the assessee? 2. Whether the application for approval under section 80G(5) of the Act should be reconsidered by the CIT(E), given the assessee's failure to furnish details and the request for a further opportunity? Assessee's Contentions: The assessee argued that the delay in filing the appeal was due to sufficient cause and not intentional, seeking condonation based on the affidavit filed and citing the Supreme Court judgments in Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. and Inder Singh Vs. State of Madhya Pradesh. The assessee also admitted to not furnishing details to the CIT(E) but prayed for one more opportunity to be granted to appear before the CIT(E) for adjudication of the section 80G(5) approval. Revenue's Contentions: The Departmental Representative supported the order of the CIT(E).

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

Dnyan Prabodhini Vidya ITO (Exemption), Ward-1(1), Mandal Dondaicha, Nashik. Sr.No. 190/1, Plot No.39, Dondaicha S.O. Sindkhede, Dist. Dhule, Maharashtra. vs. PAN : AAATD 7889 G (Appellant) (Respondent) For Assessee : Shri Aakash Mahavir Parakh, CA For Revenue : Shri Amol Khairnar, CIT-DR Date of Hearing : 13.11.2025 Date of Pronouncement : 18.11.2025 ORDER PER : MANISH BORAD, AM

This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”], dated 21/10/2024 framed under section 12AB of the Income Tax Act, 1961 (“Act”); whereby application for grant of approval filed u/s. 80G(5) of the Act has been rejected.

2.

The Registry has informed that there is a delay of 203 days in filing the instant appeal. In support of delay, an 2 ITA.No.1756/PUN./2025 (Dnyan Prabodhini Vidya Mandal Dondaicha) affidavit has been filed by the Chairman-Mr. Vasant Chhagan Chaudhary and various reasons giving rise to the said delay of 203 days are enumerated in the affidavit running into 07 pages. We are satisfied that sufficient cause prevented the assessee from filing the present appeal in time and the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay of 203 in filing of the instant appeal before this Tribunal and admit it for adjudication.

3.

At the outset, learned counsel for the assessee fairly admitted that due to non-furnishing of details called for by the Ld.CIT(E), the application of the assessee for grant of approval u/s. 80G(5) has been dismissed. He prayed that one more opportunity may please be granted to go before the Ld.CIT(E) for adjudication of the issue of grant of approval u/s. 80G(5) of the Act.

4.

On the other hand, ld. Departmental Representative (DR) supported the order of Ld.CIT(E)

5.

We have heard rival contentions and perused the records placed before us. We note from the contents of the affidavit

3 ITA.No.1756/PUN./2025 (Dnyan Prabodhini Vidya Mandal Dondaicha) that assessee is engaged in educational and charitable activities in the tribal area of village Khapar, Akkalkua in Nandurbar District, Maharashtra. The assessee has filed an application for grant of approval u/s. 80G(5) of the Act in Form No. 10AB on 04/06/2024. Various informations were called for by the Ld.CIT(E) which are appearing in the impugned order from page Nos. 01-09. On the dates of hearing, assessee only sought adjournment, but did not file the details, as a result, the application of the assessee u/s. 80G(5) of the Act has been rejected by the Ld.CIT(E). The assessee with the support of the affidavit, has made a prima- facie case that reasonable cause prevented from filing of the details before the Ld.CIT(E). It is stated that the assessee possesses all necessary details as called for by the Ld.CIT(E).

6.

Considering the facts and circumstances of the case, we in the larger interest of justice and being fair to both the parties, deem it proper to remit back the issue of grant of approval u/s. 80G(5) of the Act to the file of the Ld. CIT(E) for a fresh adjudication. Needless to mention that Ld.CIT(E) shall afford a reasonable opportunity of being heard to the assessee and then decide the issue of grant of approval u/s. 80G(5) of the Act in accordance with law. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless required for reasonable cause. Effective grounds of 4 ITA.No.1756/PUN./2025 (Dnyan Prabodhini Vidya Mandal Dondaicha) appeal raised by the assessee are allowed for statistical purposes.

7.

In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open Court on 18.11.2025.

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