DNYANAGAN EDUCATION SOCIETY,SATARA vs. CIT EXEMPTION, PUNE

Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 27.06.2024 for approval of the trust under clause (iii) of first proviso to sub section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G of the Act, a notice was issued through ITBA portal on 26.07.2024 requesting the assessee to upload certain information / clarification. In 2 response to the same the assessee filed the various details. However, the Ld. CIT(E) rejected the application for grant of exemption u/s 80G on the ground that the assessee’s previous application u/s 12A(1)(ac)(iii) had been rejected and its provisional registration dated 07.04.2022 has already been cancelled vide order dated 11.03.2024. In absence of any valid previous registration u/s 12A(1)(ac)(iii) as on the date of filing the present application, the Ld. CIT(E) rejected the application filed for grant of approval u/s 80G of the Act.

Aggrieved with such rejection of application for grant of approval u/s 80G by Ld. CIT(E), the assessee is in appeal before the Tribunal by raising the following grounds: 1. The learned CIT (Exemption), Pune; erred in law and on facts in rejecting the appellant's application for registration u/s 80G of ITA, 1961 on the ground that the appellant trust does not have a valid provisional registration u/s 12A/12AB. The learned CIT(Exemption), Pune ought to have appreciated that the 12A rejection order dated 11/03/2024 has been set aside by the Hon'ble ITAT, Pune Bench vide order dated 01/08/2024. 2. The learned CIT (Exemption), Pune, ought to have appreciated that appellant's activities are genuine and bonafide, and as such, eligible for registration u/s 12A of ITA, 1961. 3. Appellant craves leave to add, alter, clarify, explain, modify, delete any or all of the grounds of appeal, and to seek any just and fair relief.

The Ld. Counsel for the assessee filed a copy of the order of the Tribunal in assessee’s own case vide ITA No.790/PUN/2024 order dated 01.08.2024 and submitted that the issue of registration u/s 12A has been restored to the file of the Ld. CIT(E) for fresh adjudication. He accordingly submitted that he has no 3 objection if the matter is restored to the file of the Ld. CIT(E) for adjudication of the issue afresh.

The Ld. DR on the other hand supported the order of Ld. CIT(E).

We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. Since one of the reasons given by the Ld. CIT(E) for grant of approval u/s 80G is non- availability of registration u/s 12AB and since the issue relating to registration u/s 12A/12AB has already been restored to the file of the Ld. CIT(E) by the Tribunal for fresh adjudication, therefore, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to decide the issue afresh and in accordance with law after providing due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent

4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file.