THE SOLAPUR PYRAMID SPIRITUAL TRUST,SOLAPUR vs. CIT EXEMPTION, PUNE

Registry has informed that the appeal is delayed by 384 days. Application for condonation of delay alongwith affidavit is placed on record. We have heard both the sides. We notice that the main reason of delay is that the consultant who was handling the matters related to registration u/s 12A of the Act was not available for filing the instant appeal. Admittedly the assessee’s are dependant upon the consultant for filing of appeals. Considering it to be a reasonable cause and also taking liberal approach in the light of in the light of judgement of Hon'ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) The Hon’ble Apex Court & in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382), we hereby condone the delay and admit the appeal for adjudication.

Sole issue raised by the assessee is against the rejection of application for approval u/s 80G(5) of the Act by Ld. CIT(E).

At the outset Ld. Counsel for the assessee submitted that main reason for rejection of application u/s 80G(5) of the Act was that the assessee’s application u/s 12A of the Act was previously rejected. He further submitted that the assessee again applied for registration u/s 12A of the Act and vide order dated 18.06.2025 framed u/s 12AB(1)(b) of the Act regular registration u/s 12A of the Act granted for the period A.Y. 2022-23 to A.Y. 2026-27. He therefore prayed that under these given facts the assessee should be provided one more opportunity of going before Ld. CIT(E) for getting approval u/s 80G(5) of the Act.

Ld. Departmental Representative (DR) though supported the order of Ld. CIT(E) but is fair enough in not objecting the request made by the Ld. Counsel for the assessee.

We have heard rival contentions and perused the record placed before us. The assessee filed an application for approval u/s 80G(5) of the Act on Form 10AB on 29.09.2023. One of the ground stated by Ld. CIT(E) for rejecting the application is that the assessee’s application for regular registration u/s 12A(1)(ac)(iii) of the Act was rejected vide order dated 20.03.2024. Subsequently when the assessee approached this Tribunal opportunity was granted for going back before CIT(E) and as per the direction given by this tribunal vide order dated 23.09.2024, Ld. CIT(E) carried out the proceedings and granted regular registration u/s 12A(1)(ac)(iii) vide order dated 18.06.2025 for the period A.Y. 2022-23 to 2023-27. Now in these given facts and circumstances since the assessee has been granted regular registration u/s 12A(1)(ac)(iii), we deem it appropriate to set aside the impugned order and direct Ld. CIT(E) to re-examine the assessee’s application filed for granting approval u/s 80G(5) of the Act. 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.