ADM FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX(EXEMPTION), PUNE
आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A” :: PUNE
BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER
AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
आयकर अपऩल सं. / ITA No.2084/PUN/2025
निर्धारण वषा / Assessment Year: N.A.
ADM Foundation,
Office
No.703,
7th
Floor,
Tower-2, Montreal Business
Center, BAner, Murkutenagar,
Pune – 411045. V s
The Commissioner of Income Tax(Exemption)
PAN: AARCA5387Q
Appellant/ Assessee
Respondent / Revenue
Assessee by Shri Nemin Shah & Ms.Smruti Sabnis
Revenue by Shri Aditya Shukla – CIT(DR)
Date of hearing
18/09/2025
Date of pronouncement 24/09/2025
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), Pune rejecting the application under section 80G of the Income Tax Act, 1961, dated
30.08.2025. The Assessee has raised the following grounds of appeal :
Ground 1. Learned CIT(Exemption), Pune has erred in rejecting the application made under section 80G(5)(ii) of the Income Tax Act, 1961
vide order dated 30th August 2025. ITA No.2084/PUN/2025 [A]
Ground 2. The Learned CIT(Exemption), Pune has erred in rejecting the renewal application solely on the ground of delay in filing Form
10AB without appreciating that the delay was due to technical glitch on the income tax portal which constitutes sufficient and reasonable cause for the delay.
Ground 3. The appellant craves leave to add, alter, vary, omit, amend, or delete the above grounds of appeal at any time before, or at the time of, hearing of the appeal, so as to enable the Hon'ble Income-tax
Appellate Tribunal (Appeals) to decide this appeal according to law.”
Findings and Analysis:
We have heard both the parties and perused the records. Assessee ADM Foundation is a Section 8 Company, registered under Companies Act, 2013.Assessee is duly registered under section 12A r.w.s 12AB of the Act, vide order dated 23.06.2025 upto A.Y.2030-31. 3. In this case, Assessee had filed application in Form No.10AB under section 80G(5) of the Income Tax Act, on 21.03.2025 to obtain registration/s.80G of the Act. Ld.CIT(Exemption) rejected the Assessee’s application on account of delay. In this case, Assessee had received provisional registration under section 80G on 29.04.2024 which was valid till A.Y.2025-26. 4. Section 80G(5) of the Income Tax Act, 1961 as amended by the Finance Act, 2024 w.e.f 01.10.2024 is reproduced here as under : “[(iv) 8[***] where activities of the institution or fund have—
ITA No.2084/PUN/2025 [A]
(A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought;
(B) commenced9[***]at any time after the commencement of such activities:]
Provided further that the Principal Commissioner or Commissioner, on receipt of an application made under the first proviso, shall,—
(i) where the application is made under clause (i) of the said proviso, pass an order in writing granting it approval for a period of five years;….”
1 Thus, as per Amended Provision, Assessee can apply anytime after the commencement of such activities.
However, it is observed that ld.CIT(E) has rejected the application of the Assessee only on the ground of delay without discussing merits of the case. During the hearing, Ld.AR claimed that Assessee has given a Donation of Rs.5 lakhs to Mahratta Chamber of Commerce Ind & Agriculture on 14.05.2021. Hence, ld.AR pleaded that activities commenced on 14.05.2021. Ld.AR filed copy of Receipt which was not filed before the ld.CIT(E).
In these facts and circumstances of the case, we deem it appropriate to set-aside the order to ld.CIT(E) for deonovo adjudication. Ld.CIT(E) shall provide opportunity to the Assessee. The Assessee shall file necessary documents before the ld.CIT(E).
ITA No.2084/PUN/2025 [A]
4
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 September, 2025. MS.ASTHA CHANDRA
Dr.DIPAK P. RIPOTE
JUDICIAL MEMBER
ACCOUNTANT MEMBER
पपणे / Pune; ददिधंक / Dated : 24 Sep, 2025/ SGR
आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to :
1. अपऩलधर्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “ए” बेंच, पपणे / DR,
ITAT, “A” Bench, Pune.
गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER,
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Senior Private Secretary
आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune.