MEERA-TRINKLE SEVABHAVI SANSTHA,PUNE vs. CIT- EXEMPTION, PUNE

ITA 2473/PUN/2024Status: DisposedITAT Pune30 September 2025Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in not granting a virtual hearing, violating principles of natural justice. Following a Bombay High Court decision, the Tribunal directed the CIT(E) to provide an opportunity for a virtual hearing and remanded the case for denovo adjudication.

What were the facts?

The assessee, Meera-Twinkle Sanstha, applied for regular registration under section 12A of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) rejected the application, holding that the assessee's activities were not genuine and did not align with its stated charitable objectives. The assessee appealed this decision.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for registration under Section 12A without granting a virtual hearing, and if the assessee's activities align with its charitable objectives as per Section 2(15) of the Act.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A(1)(ac)(iii),Section 12A(1)(ac)(vi),Section 12AB,Section 2(15)

AI-generated summary — verify with the full judgment below

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

Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE

For Appellant: Shri Kishor B Phadke
For Respondent: Shri Aditya Shukla – CIT
Hearing: 18/09/2025Pronounced: 30/09/2025

PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee are against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune rejecting the application under section 12A of the Income Tax Act, 1961, dated 28.09.2024 & 15.03.2024 respectively. For the sake of convenience, these two appeals were heard together and are being disposed of by this common order. We treat the appeal in ITA

ITA Nos.2473 & 2606/PUN/2024 [A] No.2473/PUN/2025 as lead case. The Assessee has raised the following grounds of appeal :

“1. The learned CIT (Exemption), Pune, erred in law and on fac

The order continues below.

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