KOTESHWAR DEO OF WAI,SATARA vs. C.I.T (EXEMPTION), PUNE, PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA Nos.345 and 344/PUN/2025
Koteshwar Deo of Wai
1038/3, Bramhanshahi,
Wai, Satara, 412803
Maharashtra
PAN: AABTK1673N
Vs.
CIT (Exemption),
Pune
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeals at the instance of appellant are against the rejection of applications for regular registration u/s.12AB(1)(b)(ii) and approval u/s.80G of the Act respectively framed by CIT(E), Pune dated 17.12.2024. 2. At the outset, Ld. Counsel for the appellant submitted that ld.CIT(E) has rejected the appellant’s application on two grounds, firstly some details called for were not submitted and secondly that appellant’s earlier application dated 04.10.2023
was rejected on 15.04.2024. He submitted that thereafter the rejection of the first application on 15.04.2024 for not furnishing the relevant details appellant again filed the application on 28.06.2024. Previous application was rejected as being barred by limitation. However, CBDT vide circular
No.07/2024 dated 25.04.2024 has extended the date of filing
Appellant by :
Shri Sarang S. Gudhate
Respondent by :
Shri Amol Khairnar
Date of hearing
:
05.08.2025
Date of pronouncement
:
14.08.2025
ITA Nos.345 and 344/PUN/2025
Koteshwar Deo of Wai
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of Form 10A and 10B upto 30.06.2024. Therefore, the appellant has filed a valid application and ld.CIT(E) ought to have adjudicated the application by considering the details filed by the appellant. He further submitted that few details which were called for could not be filed due to paucity of time.
A prayer is therefore made to set aside the instant appeal to the file of ld.CIT(E) for necessary adjudication.
On the other hand, ld. Departmental Representative supported the order of ld.CIT(E).
We have heard the rival contentions and perused the record placed before us.
We observe that in ITA
No.345/PUN/2025 the appellant is aggrieved with the rejection of application for registration u/s.12A(1)(ac)(iii) of the Act filed on Form 10AB on 28.06.2024. One of the ground for rejection of the application is that the appellant’s earlier application on Form 10AB dated 04.10.2023 was rejected on 15.04.2024 being barred by limitation. We however note that CBDT from time to time has issued the circulars extending the time limit for filing Form 10A and Form 10B and vide Circular
No.07/2024 dated 25.04.2024 has further extended the date upto 30.06.2024. In the instant case, appellant’s application has been furnished on 28.06.2024 which is well within the extended time limit. We therefore are of the considered opinion that since the appellant has filed valid application, ld.CIT(E) ought to have adjudicated the same in light of the details filed by the appellant. Further since certain details could not be filed due to paucity of time, considering the facts and circumstances of the case, we deem it proper to restore the issue to the file of ld.CIT(E) for denovo adjudication.
Appellant is directed to update latest email id and contact
ITA Nos.345 and 344/PUN/2025
Koteshwar Deo of Wai
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detail on ITBA portal. Appellant is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the appellant are allowed for statistical purposes.
So far as ITA No.344/PUN/2025 in concerned, since we have restored the issue of grant of regular registration to the file of ld.CIT(E), the issue of grant of approval u/s.80G(5) being consequential is also remitted back to the file of ld.CIT(E) for necessary adjudication as per law. Impugned order is set aside and the grounds raised by the appellant are allowed for statistical purposes.
In the result, both the appeals filed by the appellant are allowed for statistical purposes.
Order pronounced on this 14th day of August, 2025. (VINAY BHAMORE)
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 14th August, 2025. Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच,
पुणे / DR, ITAT, “A” Bench, Pune.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.