SHALOM EDUCATION CENTRE,RAIGAD vs. CIT (EXEMPTION), PUNE

ITA 1293/PUN/2025Status: DisposedITAT Pune14 July 2025AY 2024-25Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)6 pages
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What did the Tribunal hold?

The Tribunal condoned the delay of 4 days, finding it to be unintentional. The order of the CIT (Exemption) was set aside, and the matter was remanded back to the CIT for a fresh decision on the merits after providing the assessee an opportunity of being heard.

What were the facts?

The assessee filed an application for approval under Section 80G(5) of the Income Tax Act on 04.10.2024, which was a delay of 4 days beyond the extended due date. The CIT (Exemption) rejected the application solely on the grounds of delay, without examining the merits.

What were the issues?

Whether the delay in filing the application for approval under Section 80G(5) of the Income Tax Act should be condoned, and if so, whether the matter should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Ajinkya M. Vaishampayan
For Respondent: Shri Amit Bobde-CIT
Hearing: 14.07.2025Pronounced: 25.07.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 08.04.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for approval u/s 80G of the IT Act.

2.

The appellant has raised the following grounds of appeal :-

“1. The Hon’ble and learned CIT(Exemption), Pune erred in rejecting the application for approval u/s 80G of the Act, which frustrates the trustee who work for social cause.

2.

The Hon’ble and learned CIT(exemption), Pune rejected the application for final approval u/s 80G on the issue of being time barred, without going into merits of the case and erred by not condoning the delay of merely 4 days.

3.

It is humbly requested t

The order continues below.

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