YOUNG NETWORK FOUNDATION,JALGAON vs. CIT(EXEMPTION), PUNE, PUNE

PER DR. MANISH BORAD, AM:

This appeal by the assessee is directed against the order dated 19.02.2025 of the Ld. Commissioner of Income Tax
(Exemption), Pune [“CIT(E)”].
2. At the outset, learned counsel for the assessee submitted that since the assessee was able to make partial compliance to the details called for by the Ld.CIT(E), the application filed by the assessee for approval u/sec. 80G(5) of the Act has been rejected. In the interest of justice, she prayed for providing one more opportunity to go before Ld.CIT(E), to which Ld.DR did not object.
3. We have heard rival contentions and perused the record placed before us. We observe that the assessee filed an application

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ITA.No.845/PUN./2025
(Young Network Foundation) on Form-10AB on 26/09/2024 for getting approval u/sec. 80G(5) of the Act. The Ld.CIT(E) called for various details as appearing in page Nos. 2 to 9 of the impugned order and the assessee was asked to submit the same by 21/11/2021. As, there was no reply from the assessee, again notice was sent on 18/12/2024 to which certain details were filed on 30/12/2024. The assessee submitted further details on 07/02/2025, however, Ld.CIT(E) observed that on certain issues the assessee had not filed any written clarification and also not furnished copy of approval u/sec. 12A of the Act and concluded the proceeding by rejecting the assessee’s application for approval u/sec. 80G(5) of the Act.
4. Considering the prayer made by the learned counsel for the assessee and also observing that assessee had filed various details from time to time and only few information was left to be given, we deem it appropriate to afford one more opportunity to the assessee for filing remaining details to the satisfaction of the Ld.CIT(E) for which reasonable opportunity of hearing shall be granted.
Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and furnish all the details in support of grounds of appeal based on which the Ld. CIT(E) shall decide the application for approval u/s.
80G(5) of the Act in accordance with law by way of passing speaking order. Grounds of appeals raised by the assessee are allowed for statistical purposes.

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ITA.No.845/PUN./2025
(Young Network Foundation)

Order pronounced in the open Court on 21.05.2025. [VINAY BHAMORE]

[MANISH BORAD]

JUDICIAL MEMBER ACCOUNTANT MEMBER

Pune, Dated 21st May, 2025

vr/-

Copy to 1. The appellant
2. The respondent
3. The CIT(A), Pune concerned.
4. D.R. ITAT, “B” Bench, Pune.
5. Guard File.

By Order
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Sr. Private Secretary, ITAT,
Pune Benches, Pune.