SHIKSHAN PRASARAK MANDAL,THANE vs. CIT (EXEMPTION), PUNE

ITA 2651/PUN/2025Status: DisposedITAT Pune05 January 2026AY 2026-27Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)7 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, distinguishing the assessee from commercial concerns relied upon by the Revenue. It found that the assessee was not afforded a proper opportunity of hearing by the Ld. CIT, Exemption. Therefore, the Tribunal set aside the CIT's orders and remanded both the registration and approval matters back for fresh adjudication after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee, Shikshan Prasarak Mandal (an old trust providing education to adivasi students), filed applications for registration under section 12A(1)(ac)(iii) and approval under section 80G(5) of the IT Act. The Ld. CIT, Exemption, Pune rejected these applications citing non-compliance with notices and discrepancies in information furnished. The assessee subsequently filed appeals with a delay.

What were the issues?

Whether the delay in filing appeals should be condoned; Whether the CIT, Exemption, Pune denied proper opportunity of hearing before rejecting the applications for registration under section 12A(1)(ac)(iii) and approval under section 80G(5) of the IT Act.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac),Section 80G(5),Section 12AB(1)(b)(i)

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Premal Gandhi
For Respondent: Shri M. M. Chate
Hearing: 22.12.2025Pronounced: 05.01.2026

PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 30.05.2023 and 31.05.2023 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 25.11.2022 and denying the application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 28.11.2022. 2. There is delay in filing of both the above captioned appeals. Ld. AR appearing from the side of the assessee filed an application for conondation of delay duly supported by an affidavit and requested to condone the delay.

3.

Ld. DR appearing from the side of the

The order continues below.

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