YOG VIDYA GURUKUL,PUNE vs. CIT EXEMPTION, PUNE, PUNE

ITA 797/PUN/2025Status: DisposedITAT Pune23 May 2025Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the interpretation of the statutory provision should avoid absurdity and that the application was filed within the time allowed. It also noted that the assessee had obtained provisional approval which was valid until AY 2024-25, and their application for permanent registration was filed before its expiry.

What were the facts?

The assessee, a trust, applied for registration under Section 80G of the IT Act. The CIT (Exemption) rejected the application, deeming it filed beyond the statutory period, and cancelled the provisional approval granted earlier. The assessee contended that the application was filed within the permissible time frame based on their provisional approval period.

What were the issues?

Whether the application for registration under Section 80G was filed within the stipulated time period as per the provisions of the Act and relevant circulars.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5),Section 11AA(2)

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: Smt. Deepa Khare
For Respondent: Shri B. Y. Chavan
Hearing: 14.05.2025Pronounced: 23.05.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 28.02.2025 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 80G of the IT Act.

2.

The appellant has raised the following grounds of appeal :- “1. The ld CIT Exemption erred in law and on facts in treating the application under Clause (iii) of first proviso to sub-section (5)

2 of Section 80G as non- maintainable on the ground of being filed beyond the statutory period as provided in Clause (iii) of first proviso to Section 80G(5) and thereby rejecting the same without going into the merits.

2.

The ld CIT Exemption erred in law and on facts in cancelling the provisional registration g

The order continues below.

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