EL-DORADO SOCIAL FOUNDATION,AURANGABAD vs. CIT (EXEMPTION), PUNE
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1161/PUN/2025[2025-26]Status: DisposedITAT Pune14 Nov 2025AY 2025-26
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1161/Pun/2025 El – Dorado Social Vs. Cit, Exemption, Pune. Foundation, Shop No.A-405, Sr. No.55, Space Olympia, Sutgirni Chowk, Aurangabad- 431001. Pan : Aagce7413A Appellant Respondent Assessee By : Shri S. N. Puranik Revenue By : Shri Amol Khairnar Date Of Hearing : 12.11.2025 Date Of Pronouncement : 14.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G Of The It Act. 2. Facts Of The Case, In Brief, Are, That The Assessee Filed Its Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The Act On 30.09.2024. With A View To Verify The Genuineness Of Activities Of The Assessee
For Appellant: Shri S. N. PuranikFor Respondent: Shri Amol Khairnar
Section 8Section 80GSection 80G(5)Section 80G(5)(iv)
section 8 company incorporated on 05.11.2021. Apart from above, Ld. AR also submitted that the assessee was provisionally approved u/s 80G(5)(iv) of the Act upto 31.03.2024
and was supposed to apply for final approval u/s 80G(5) of the Act
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prior to six months from the expiry of provisional approval i.e. on or before 30.09.2023. However
