AABHAL BAHUUDDESHIYA SANSTHA,CHH SAMBHAJINAGAR vs. CIT(EXEMPTION), PUNE

PDF · subscribers
ITA 2193/PUN/2024Status: DisposedITAT Pune14 November 2025AY 2024-254 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to set aside the order of the CIT(E) and remit the issue back to the CIT(E) for fresh adjudication. The Tribunal acknowledged that the assessee had not furnished a reply to the discrepancies observed by the CIT(E). However, considering the larger interest and fairness to both parties, the Tribunal deemed it appropriate to grant one more opportunity to the assessee. The CIT(E) is directed to afford a reasonable opportunity of hearing to the assessee and pass a speaking order. The assessee is also directed to be vigilant, avoid unnecessary adjournments, and file all required details. The appeal is allowed for statistical purposes. The Tribunal did not expressly leave any issue undecided, but the core issue of approval under section 80G(5) was remanded for fresh consideration.

What were the facts?

The assessee, Aabhal Bahuuddeshiya Sanstha, is a trust running an educational institution. The appeal is filed by the assessee against the order of the Commissioner of Income Tax (Exemption), Pune (CIT(E)) dated 22/08/2024, which declined the assessee's application for approval under section 80G(5) of the Income Tax Act, 1961. The assessee had applied for regular approval in Form No. 10AB on 19/02/2024. The CIT(E) rejected the application due to non-compliance by the assessee, specifically noting the lack of regular registration under section 12AB or regular approval under section 10(23C). The assessee had not provided explanations for the discrepancies communicated. The assessee has a history of not appearing before the Tribunal for previous hearings.

What were the issues?

1. Whether the order of the Ld. CIT(E) dated 22/08/2024, declining the application for approval under section 80G(5) of the Income Tax Act, 1961, is sustainable in law, considering the assessee's non-compliance and lack of regular registration under section 12AB or approval under section 10(23C). Assessee's Contention: The assessee did not appear before the Tribunal, and therefore, no arguments were presented on its behalf. The judgment notes that the assessee had not furnished any explanation to the discrepancies communicated by the CIT(E). Revenue's Contention: The learned Departmental Representative (DR) supported the order of the CIT(E) but did not raise strong objections if the assessee were provided one more opportunity of hearing before the CIT(E). The revenue's primary stance was that the CIT(E)'s order was justified due to the assessee's non-compliance.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB,Section 10(23C)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VIJAY BHAMORE

I.T.A.No.2193/PUN/2024 (Assessment Year : NIL) Aabhal Bahuuddeshiya CIT (Exemption), Pune Sanstha, Gut No. 103, Pisadevi, Chh.Sambhajinagar, vs. Maharashtra. PAN : AAFTA 0337 D (Appellant) (Respondent) For Assessee : None For Revenue : Shri Amol Khairnar, CIT-DR Date of Hearing : 12.11.2025 Date of Pronouncement : 14.11.2025 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 22/08/2024 framed under section 80G(5) of the Income Tax Act, 1961 (“Act”).

2.

When the case called for, none appeared on behalf of the assessee. In the past also, the assessee has not appeared before this Tribunal on the date of hearing fixed on 28/01/2025, 25/03/2025, 28/05/2025 & 12/08/2025. We

2 ITA.No.2193/PUN/2024 (Aabhal Bahuuddeshiya Sanstha) therefore proceed to adjudicate this appeal exparte qua assessee with the assistance of learned Departmental Representative (DR) and available records. We notice that the assessee‟s application for grant of approval under (iii) of first proviso to sub-section (5) of section 80G of the Act has been declined on account of non-compliance by the assessee. The ld. CIT-DR, though, supported the order of the Ld.CIT(E), raised no strong objection if the assessee is provided one more opportunity of hearing before the Ld.CIT(E).

3.

We have heard ld. DR and perused the records placed before us. 3.1 We observe that the assessee is a trust running an educational institution in the name of „AB International Primary, Secondary & Higher Secondary English School‟ and commenced its activities on 27/03/2012 and is duly registered under the Societies Registration Act, 1860. The assessee trust has claimed to have been filing its regular returns of income. Provisional approval u/s. 80G(5) of the Act has been granted until 31/03/2025. For regular approval u/s. 80G(5) of the Act, assessee has filed an application in Form No. 10AB on 19/02/2024. Though, the assessee has not furnished any explanation to the discrepancies communicated to it, Ld.CIT(E) has rejected the application by observing that assessee is not having neither regular registration u/s. 12AB nor regular approval u/s. 10(23C) of the Act.

3 ITA.No.2193/PUN/2024 (Aabhal Bahuuddeshiya Sanstha) 3.2 We, however, on perusal of the statement of facts, observe that the assessee has filed an application for regular registration/approval u/s. 12AB of the Act on 19/02/2024. It shows that the assessee has received provisional registration u/s. 12AB, but in spite of having filed various submissions, during the course of proceedings for grant of regular approval u/s. 12AB of the Act, the assessee‟s application has been rejected on 22/08/2024. Further, no information is available on record as to whether the assessee has filed an appeal before this Tribunal against the order of Ld.CIT(E) dated 22/08/2024 or not.

4.

However, considering the facts and circumstances of the case and also that the assessee had not furnished any reply to the discrepancies observed by the Ld.CIT(E), in the larger interest and being fair to both the parties, we deem it appropriate to afford one more opportunity to the assessee and remit back the issue of grant of approval u/s. 80G(5) of the Act to the file of Ld.CIT(E) for carrying out necessary adjudication and to decide in accordance with law.

5.

Needless to mention that Ld.CIT(E) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee and shall pass a speaking order. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and file all the 4 ITA.No.2193/PUN/2024 (Aabhal Bahuuddeshiya Sanstha) details called for by the Ld.CIT(E). Thus, impugned order is set aside and effective grounds of appeals raised by the assessee are allowed for statistical purposes.

6.

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

Order pronounced in the open Court on 14.11.2025.

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →