SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN PUNE vs. CIT EXEMPTION, PUNE

ITA 2619/PUN/2025Status: DisposedITAT Pune21 January 2026AY 2025-2026Bench: SHRI R. K. PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)13 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the wrong selection of a code should not disentitle the assessee to its claim and that the CIT(Exemption) should have provided an opportunity to rectify the defect. The matter was restored to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee's application for registration under Section 12A and approval under Section 80G of the Income Tax Act was rejected by the CIT(Exemption) due to delay in filing and incorrect selection of a code. The assessee believed they had filed within the correct timeframe and sought condonation of delay.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the applications for registration and approval without granting an opportunity to rectify defects and condone delay.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Nikhil S Pathak
For Respondent: Shri Prashant Gadekar, CIT

PER BENCH :

The above two appeals filed by the assessee are directed against the separate orders dated 09.09.2025 of the Ld. CIT(Exemption), Pune rejecting the application for grant of approval u/s 80G and registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) respectively. For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2.

First we take up ITA No.2619/PUN/2025. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 27.03.2025 for registration of the trust under section 12A(1)(ac)(vi)-ITEM(b) of the Act. With a view to verify the genuineness of the activities of the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →