CARE FOUNDATION,PUNE vs. ITO (EXEMPTION), PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE

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

आयकर अपील सं. / ITA Nos.258 & 259/PUN/2025

Care Foundation,
RK One, Office No.404, Near
Shantai Hotel, Rasta Peth,
Pune- 411011. PAN : AABTC1061C
Vs.
CIT, Exemption, Pune.

Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

Both the above captioned appeals filed by the assessee are directed against the separate orders dated 14.01.2025 passed by Ld.
CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under section 12A(1)(ac)(vi)-ITEM(B) of the IT Act filed on 05.08.2024 and denying the application for approval in Form No.10AB under sub clause (B) of (iv) of first proviso to sub- section (5) of section 80G of the IT Act filed on 05.07.2024. Assessee by :
CA Alefiya Patanwala &
Shri Nandisha Rathi
Revenue by :
Shri Amol Khairnar

Date of hearing
:
18.02.2025
Date of pronouncement
:
21.02.2025

ITA Nos.258 & 259/PUN/2025

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ITA No.259/PUN/2025 :
2. Facts of the case, in brief, are that the assessee is a trust applied for registration in Form 10AB u/s 12A(1)(ac)(vi)-ITEM(B) of the IT Act on 05.08.2024. With a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice dated
19.10.2024 was issued through ITBA portal requesting the assessee to upload various information detailed in notice. In compliance to the above notice, desired information was furnished by the assessee trust. Ld. CIT, Exemption, Pune found that the application was furnished u/s 12A(1)(ac)(vi)(B) of the IT Act instead of u/s 12A(1)(ac)(iii) of the IT Act, accordingly a notice dated 02.01.2025
was issued to the assessee to submit clarification in this regard.
Somehow the assessee trust missed the notice & failed to submit any reply therefore Ld. CIT, Exemption, Pune rejected the application for registration. It is this order against which the assessee is in appeal before this Tribunal.

ITA Nos.258 & 259/PUN/2025

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3. Ld. AR appearing from the side of the assessee submitted that the rejection order passed by Ld. CIT, Exemption, Pune is unjustified. It was submitted that due to a typographical/inadvertent error the application was filed u/s 12A(1)(ac)(vi)(B), whereas the assessee was required to file application u/s 12A(1)(ac)(iii) of the IT Act. It was further submitted that application was filed by its own without help of any tax professional and due to this the above mistake occurred. Ld. Counsel further submitted that the assessee trust is genuine and an old trust, already registered u/s 12A of the IT Act. Accordingly, it was prayed before the Bench that mentioning of wrong code in the application is curable defect and one opportunity may kindly be provided to the assessee trust to explain his case before Ld. CIT, Exemption, Pune. In support of above contention, Ld. AR relied on the decision passed by Co-ordinate
Bench of this Tribunal in the case of Shree Swaminarayan Gadi
Trust vs. CIT, [2024] 162 taxmann.com 772 (Surat-Trib.) order dated 13.05.2024 wherein under identical situation Tribunal was pleased to allow the appeal of the assessee. Ld. AR further relied on another decision of the Co-ordinate Bench of this Tribunal in the ITA Nos.258 & 259/PUN/2025

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case of Raj Krishan Jain Charitable Trust in ITA No.1553/Del/2024
order dated 05.06.2024, wherein under similar circumstances, the Tribunal was pleased to allow the appeal of the assessee.
Accordingly, Ld. AR requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to direct Ld. CIT, Exemption, Pune to consider the application as filed under clause (iii) of section 12A(1)(ac) of the IT Act.
4. Ld. DR appearing from the side of the Revenue relied on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same.
5. We have heard Ld. Counsels from both the sides and perused the material available on record and also copy of case laws relied on by the assessee. We find that admittedly, the assessee trust was required to file application under clause (iii) of section 12A(1)(ac) of the IT Act but due to inadvertent error the application was filed under clause (vi) of section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate
Bench of this Tribunal in the case of Raj Krishan Jain Charitable

ITA Nos.258 & 259/PUN/2025

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Trust (supra) allowed the appeal of the assessee by observing as under :-
“9. As contended the appellant has committed a technical mistake in making the application under Section 12A(1)(ac)(ii) instead of clause
(iii) of clause (ac) of sub-section (1) of section 12A of the Act. As pointed out the appellant has filed revised form 10AB for seeking registration under the correct provision i.e. Section 12A(1)(ac)(iii) which can also be considered.
10. In consonance with the decision rendered by the co-ordinate
Bench, the typographical error deserves to be corrected. Accordingly, the appeal deserves to be allowed and impugned order dated
15.03.2024 of Ld. CIT (E) is liable to be set aside. Hence, the appeal is allowed and we set aside the order of Ld. CIT(E) dated 15-03-2024 and remand the matter back to the file of the CIT(E) for fresh adjudication by considering amended application of the appellant under Section 12A(1)(ac)(iii) of the Act, or he can call for amended application from the appellant.
11. In the result, the appeal filed by the assessee is allowed for statistical purpose.”

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law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and produce supporting documents/evidences in support of application for registration without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal filed by the assessee are partly allowed.
7. In the result, the appeal filed by the assessee in ITA
No.259/PUN/2025 is allowed for statistical purposes.

ITA No.258/PUN/2025 :
8. The instant appeal is against the order passed by Ld. CIT,
Exemption, Pune denying grant of approval u/s 80G(5) of the IT Act. Since we have remanded the issue of grant of registration u/s 12A(1)(ac)(iii) of the IT Act to the file of Ld. CIT, Exemption, Pune for de novo adjudication, therefore, in the interest of justice, it would be appropriate to remit the issue of grant of approval u/s 80G(5) as well to the file of Ld. CIT, Exemption, Pune being consequential, for de novo adjudication.

ITA Nos.258 & 259/PUN/2025

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9. In the result, the appeal filed by the assessee in ITA
No.258/PUN/2025 is allowed for statistical purposes.
10. To sum up, both the above captioned appeals filed by the assessee are allowed for statistical purpose.
Order pronounced on 21st day of February, 2025. (MANISH BORAD)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 21st February, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The CIT, Exemption, Pune.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच,
पुणे / DR, ITAT, “A” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.