Sanvegvardhak Kunthunath… vs CIT | s.80G(5) | ITAT Pune 2025

Income Tax Appellate Tribunal, B BENCH, PUNE

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Jasraj Sutar

For Respondent: Shri Amit Bobde-CIT

Hearing: 28.07.2025

Assessee by : Shri Jasraj Sutar Revenue by : Shri Amit Bobde-CIT Date of hearing : 28.07.2025 Date of : 29.07.2025 pronouncement आदेश/ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

This appeal at the instance of assessee is directed against the order of Ld. CIT(E), Pune, dated 19.02.2025 framed u/s 80G(5) of the Income Tax Act, 1961.

2. The sole grievance is that Ld. CIT(E) erred in rejecting the application filed for granting approval under clause (iii) of first proviso u/s 80G(5) of the Act.

3. At the outset Ld. Counsel for the assessee stated that the assessee failed to file the details called for by Ld. CIT(E). He further prayed for providing one more opportunity for going before Ld. CIT(E).

Ld. Departmental Representative (DR) supported the order of the Ld. CIT(E).

We have heard rival contentions and perused the record placed before us. Application on Form 10AB filed by the Assessee on 16.10.2024 for granting of approval under Clause (iii) of first proviso to section 80G(5) of the Act has been cancelled due to non compliance by the assessee to the notice of hearing and also assessee having failed to furnish the details called for by Ld. CIT(E).

However considering the request made by the Ld. Counsel for the assessee and also in the larger interest of justice and being fair to both the parties, we hereby restore the issue of approval u/s 80G(5) of the Act stated in the grounds of appeal back to the file of Ld. CIT(E) for afresh adjudication and to decide in accordance with law after due consideration of details to be filed by the assessee. Needless to mention that proper opportunity of hearing shall be granted to the assessee.

SANVEGVARDHAK KUNTHUNATH SHWETAMBAR MURTIPUJAK JAIN TAPA FOUNDATION,AURANGABAD vs. CIT EXEMPTION, PUNE