SAMARTH BHARAT SANSKAR KENDRA,AMBERNATH vs. CIT(EXEMPTION), PUNE, PUNE

ITA 1707/PUN/2025Status: DisposedITAT Pune16 February 2026AY 2023-24Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that there was a bonafide inadvertent error in selecting the correct clause for the application and that the CIT(E) should have considered the CBDT Circular No. 6 of 2023. The Tribunal set aside the CIT(E)'s order and restored the matter for fresh consideration.

What were the facts?

The assessee, a public charitable trust previously registered under section 12A, was granted provisional registration. They later filed an application for regular registration in Form 10AB, but inadvertently selected the wrong clause under section 12A(1)(ac). The CIT(E) rejected the application due to perceived discrepancies and failure to comply with notices, cancelling the provisional registration.

What were the issues?

Whether the rejection of the assessee's application for regular registration due to an inadvertent error in selecting the correct clause under section 12A(1)(ac) was justified, and whether the CIT(E) properly considered the relevant CBDT circular.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac),Section 12AB

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Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Chandan Katariya
For Respondent: Shri Amit Bobde

PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated 03.12.2024 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him on 26.06.2024 in Form No. 10AB under clause (iii) of section 12A(1)(ac) of the Income Tax Act, 1961 (the “Act”).

2.

There is a delay of 144 days in filing of this appeal before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay. After hearing both the sides, we are of the view that the delay is attributable to the sufficient cause. We, theref

The order continues below.

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