JALNA MAHESHWARI CHARITABLE FOUNDATION,JALNA vs. CIT EXEMPTIONS, PUNE

ITA 318/PUN/2025Status: DisposedITAT Pune05 August 2025Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the issue of Section 12AB registration was already remanded back to the CIT for reconsideration. Therefore, the Tribunal set aside the CIT's order rejecting the 80G application and remanded the matter back to the CIT for fresh decision.

What were the facts?

The assessee applied for registration under Section 80G. The CIT rejected the application stating that the assessee's application for registration under Section 12AB was already rejected, and thus the condition for 80G approval was not met.

What were the issues?

Whether rejection of 80G registration application is justified when the related 12AB registration is under remand and the CIT has not decided it afresh.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB,Section 12A(1)(ac)(iii),Section 10(23C),Section 10(23AA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Darshan Gattani (Virtual)
For Respondent: Shri Amol Khairnar
Hearing: 04.08.2025Pronounced: 05.08.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 16.12.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 80G of the IT Act.

2.

Facts of the case, in brief, are, that the assessee filed its application for registration in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act on 21.06.2024. With a view to verify the genuineness of activities of the assessee and fulfilment of conditions laid down in clauses (i) to (v) of section 80G(5) of the IT Act, notices were issued through

2 ITBA portal requesting the assessee to upload certain information/clarification. After considering r

The order continues below.

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