JANKALYAN FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

आयकर अपीलीय अधिकरण "ए" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH,
PUNE

BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.310/PUN/2025
धििाारण वर्ा / Assessment Year: NA

Jankalyan Foundation
14/2 Flat No. B/9 Ganesh
Heights, Ganesh Nagar,
Dapodi, Pune-411012
Maharashtra

PAN-AAIAJ1981E

Vs.
CIT Exemption, Pune
अपीलार्थी / Appellant

प्रत्यर्थी/Respondent

Assessee by:
None
Department by:
Shri Amol Khairnar CIT-DR
Date of hearing:
04-08-2025
Date of Pronouncement:
12-08-2025

आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER:-
This appeal at the instance of assessee is directed against the order dated 22.08.2024 passed by CIT(E), Pune under second proviso to section 80G(5) of the Income-tax Act, 1961. 2. Registry has informed that there is a delay of 97 days in filing of the present appeal. Application for condonation of delay is placed on record. Main reason for delay is non communication of the passing of the impugned order by the Accountant having access to the e-mail Id on which the impugned order was sent. Considering it to be a reasonable cause and also placing reliance on the judgement of the Hon’ble Apex Court in the case of Collector, Land Acquisition vs.
Master Katiji and Others(1987) 167 ITR 471(SC) & in the case

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5. We have heard Ld. DR and perused the record placed before us. We observe that the application on Form No. 10AB dated 29.03.2024 given for granting of approval u/s 80G(5) of the Act has been dismissed for non submission of relevant details called by Ld. CIT(E). On going through the impugned order we notice that only few opportunities were granted due to which assessee failed to make proper compliance. We therefore in the larger interest of justice and also being fair to both the parties deem it appropriate to provide one more opportunity to the assessee and restore the issues raised in the instant appeal to the file of Ld. CIT(E) for necessary adjudication and to decide the application of the assessee filed for granting approval u/s 80G(5) of the Act after duly considering the submissions to be given by the assessee as and when called by Ld. CIT(E). 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.

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Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

Order pronounced on this 12th day of August, 2025. (VINAY BHAMORE) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे/ Pune; ददिांक / Dated: 12th August, 2025. Neeta
आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "A" बेंच,
पुणे / DR, ITAT, "A" Bench, Pune.
5. गार्ा फाइल / Guard File.

आदेशािुसार / BY ORDER,

Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.