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Facts
The assessee, Om Jay Shaneshwar Charitable Trust, filed an appeal against the order of the CIT(Exemption) denying registration under section 80G of the Income Tax Act, 1961. The CIT(E) had rejected the application because the assessee did not have prior registration under section 12A of the Act.
Held
The Tribunal noted that a similar issue regarding 12A registration for the assessee was set aside for de novo adjudication by a co-ordinate bench. Therefore, the Tribunal also set aside the order under section 80G for de novo adjudication, allowing the CIT(E) to hear the assessee and examine the documents.
Key Issues
Whether the CIT(E) can deny 80G registration on the grounds of lack of 12A registration, especially when the 12A issue is pending adjudication.
Sections Cited
80G, 12A, 12AB, 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee is against the order of ld.Commissioner of Income Tax(Exemption), Pune passed under section 80G of the Income Tax Act, 1961; dated 22.10.2024. The Assessee has raised the following grounds of appeal :
1. On the facts and in the circumstances of the case and in law Ld.CIT Exemption has erred in not granting registration u/s u/s 80G(5)(vi) r.w.c (iv) of the IT Act, 1961 without appreciating the facts [A] of the case. Your appellant prays for grant of such registration u/s 12AB of IT Act.
Your appellant prays for deletion of entire addition. Your appellant craves for to add, alter, amend, modify, delete any or all grounds of appeal before or during the course of hearing in the interest of natural justice.”
Findings & Analysis : 2. We have heard both the parties and perused the records.Ld.AR submitted that the ld.CIT(E) rejected assessee’s application for approval under section 80G(5) of the Act on the ground that assessee do not have registration under section 12A of the Act. ld.AR invited our attention to Para 10 of the said order. Ld.AR submitted that ITAT Pune in assessee’s own case in vide order dated 21.02.2025 has set-aside the issue of registration under section 12A of the Act for denovo adjudication to ld.CIT(E).
We have studied the order under section 80G(5) of the Act. It is observed that ld.CIT(E) rejected assessee’s application as assessee does not have registration under section 12A of the Act. ITAT Pune Bench in in assessee’s own case has set- aside the issue of registration under section 12A to ld.CIT(E) for denovo adjudication, therefore, we set-aside the order under section 80G(5) of the Act, to ld.CIT(E) for denovo adjudication. The ld.CIT(E) shall provide opportunity of being heard to the assessee. Assessee shall file all the necessary documents before the ld.CIT(E). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 25th March, 2025.