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Facts
The assessee, Sairam Solapur Foundation, applied for registration u/s 12A and approval u/s 80G. The Ld. CIT(E) rejected the application due to non-compliance and failure to provide complete details and appear for a hearing.
Held
The Tribunal restored the appeals to the file of the Ld. CIT(E) for fresh adjudication, granting the assessee an opportunity for a proper hearing. The assessee was directed to be vigilant and avoid adjournments.
Key Issues
Whether the assessee is entitled to registration u/s 12A and approval u/s 80G when the initial application was rejected for non-compliance and failure to attend hearings.
Sections Cited
80G(5), 12A(i)(ac)(vi), 12A, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, B BENCH, PUNE
Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE
Assessee by : Shri Girish Ladda (Virtual) Revenue by : Shri Amit Bobde-CIT Date of hearing : 02.09.2025 Date of : 08.09.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- These appeals at the instance of assessee are directed against the order of Ld. CIT(E), Pune commonly dated 19.06.2025 rejecting the assessee’s application for granting approval u/s 80G(5) of the Income Tax Act, 1961 and regular registration u/s 12A(i)(ac)(vi) of the Act.
At the outset Ld. Counsel for the assessee submitted that due to non compliance before Ld. CIT(E), the assessee’s application for regular registration u/s 12A and application for granting approval u/s 80G(v) has been rejected. Prayer made to provide one more opportunity to go before Ld. CIT(E) and file necessary details.
Ld. Departmental Representative (DR) supported the order of Ld. CIT(E) but is fair enough in not opposing the request made by Ld. Counsel for the assessee.
We have heard rival contentions and perused the record placed before us. The assessee is a charitable organization and Form No. 10AB dated 31.01.2025 filed separately for granting regular registration u/s 12A(1)(ac)(vi)-ITEM(B) and granting approval under sub Clause (B) of (iv) of first proviso to section 80G(5) of the Act. Ld. CIT(E) issued a detailed questionnaire directing the assessee to furnish all various details in the application referred herein above. Partial details were filed. However on the date of hearing fixed on 02.05.2025, assessee failed to avail the opportunity as a result of which Ld. CIT(E) dismissed the applications for regular registration u/s 12A and u/s 80G(5) of the Act.
Considering the facts and circumstances of the case and the prayer made by Ld. Counsel for the assessee, and there being no objection raised by Ld. Departmental Representative (DR) we in the larger interest of justice restore the issues raised in the instant two appeals relating to regular registration u/s 12A(1)(ac)(vi)-ITEM(B) and approval u/s 80G(5) of the Act to the file of Ld. CIT(E) for afresh adjudication and to decide in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 08th day of September, 2025.