THE POORVA KHANDESH HINDI SHIKSHAN SANSTHA,JALGAON vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

The captioned appeal at the instance of assessee is directed against the order dated 19.11.2024 framed by ld.CIT(Exemption), Pune denying grant of for approval u/s.80G(5) of the Act.

The only grievance of the assessee is that ld.CIT(E) has erred in rejecting the application filed for approval u/s.80G(5) of the Act.

At the outset, Ld. Counsel for the assessee submitted that one of the reason for rejection of approval u/s.80G(5) of the Act is that the assessee did not had regular registration u/s.12A(1)(ac) of the Act but actually it was filed under the wrong code u/s.12A(1)(ac)(ii) instead of 12A(1)(ac)(iii) of the Act and the same was rejected. He submitted that in view of extension of time limit for filing of Form No.10AB given by CBDT assessee has again filed 03.12.2024 and it is still pending in the office of ld.CIT(E). He therefore prayed that the instant issue of approval u/s.80G(5) of the Act may also be remitted to the file of ld.CIT(E) for necessary adjudication. Ld. Departmental Representative did not oppose this request.

We have heard the rival submissions and perused the record placed before us. Considering the submission of the assessee and on perusal of the copy of application filed u/s.12A(1)(ac)(iii) on 03.12.2024 which is still pending before the concerned authority for grant of regular registration, we deem it proper that the assessee’s application for approval u/s.80G(5) of the Act also deserves to be restored to the file of ld.CIT(E) for necessary adjudication on merits of the case. Needless to say that ld.CIT(E) shall provide reasonable opportunity of hearing to the assessee and pass a speaking order after considering the submissions of the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the 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.