SHREE SIDDHIVINAYAK GANPATI DEVASTHAN SANSTHA,PUNE vs. CIT EXEMPTION, PUNE

आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE

BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No. 530/PUN/2025
धििाारण वषा / Assessment Year: NA

Shree Siddhivinayak
Ganpati Devasthan
Sanstha,
596/597 Kasba Peth,
Pune-411011
Maharashtra
PAN-AAKTS4684E
Vs CIT (Exemption),
Pune
Appellant
Respondent

Assessee by : None
Revenue by : Shri Ajay Kumar
Keshari-CIT
Date of hearing
: 28.04.2025
Date of pronouncement : 06.05.2025

आदेश/ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of CIT, (Exemption), Pune dated 06.12.2024 framed u/s 80G(5)(iii) of the Income Tax Act, 1961. 1. When the case was called for none appeared on behalf of the assessee even though a valid notice of hearing has been issued with the assistance of Ld. DR. We on perusal of records notice that the assessee’s application for regular approval u/s 80G(5) of the Act was rejected on account of not furnishing the requisite details and explanation by the assessee.

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2. We have heard Ld. DR and perused the record placed before us. The assessee’s application on Form No. 10AB for regular approval u/s 80G(5) of the Act filed on 17.06.2024 has been dismissed for want of requisite details and explanation.
Considering the facts and circumstances of the case and little time given by Ld. CIT(E) to the assessee for giving necessary reply we in the interest of natural justice deem it appropriate to afford one more opportunity to the assessee and therefore remit the issue of regular approval u/s 80G(5) of the Act back to the file of Ld. CIT(E) for necessary adjudication after affording sufficient opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause.
Impugned order is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

Order pronounced on this 06th day of May, 2025. (VINAY BHAMORE) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे / Pune; दििांक / Dated: 6th May, 2025. Neeta

आिेश की प्रधिधलधप अग्रेधषि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "बी" बेंच,

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पुणे / DR, ITAT, "B" Bench, Pune.
5. गार्ा फाइल / Guard File.

आिेशािुसार / BY ORDER,

//// वररष्ठ धिजी सधचव / Sr. Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune