SHREE SANT SAVTA MAHARAJ VARKARI SAMPRADAYIK PRASADIK DINDI,PUNE vs. CIT EXEMPTION, PUNE, PUNE

ITA 1147/PUN/2025Status: DisposedITAT Pune28 July 2025Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1147 & 1148/PUN/2025 | Shree Sant Savta Maharaj Vs. CIT, Exemption, Pune. | Varkari Sampradayik Prasadik | Dindi, | Sohala Shenacha Mala | Anandgram Javal Talegaon | Sanaswadi Road, Dhamdhere, | Shirur, Pune- 412208. | PAN: AAOAS1340L | Appellant | Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 16.07.2025 Date of pronouncement : 28.07.2025 आदेश /1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee had complied with all notices. The CIT ought to have provided one more opportunity for explanation. The Tribunal set aside the CIT's order and remanded the matter back for fresh adjudication, allowing the grounds of appeal to be partly allowed.

What were the facts?

The assessee, a society, applied for registration under Section 12A(1)(ac) and approval under Section 80G(5). The CIT, Exemption, Pune rejected the applications, citing discrepancies and lack of satisfactory explanation from the assessee regarding its activities and compliance.

What were the issues?

Whether the CIT erred in rejecting the application for registration and approval without providing sufficient opportunity to the assessee to explain its case, especially considering the pandemic period impacting activities.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac),Section 80G(5),Section 12AB,Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Pramod S. Shingte
For Respondent: Shri Amit Bobde
Hearing: 16.07.2025Pronounced: 28.07.2025

PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 28.09.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 28.03.2024 and denying the application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 27.03.2024. ITA No.1148/PUN/2025 :

2.

Facts of the case, in brief, are, that the assessee is a society registered with Maharashtra Public Trust Act, 1950 and has filed application for registrati

The order continues below.

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