आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें।

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं . / ITA No.1993/PUN/2024 निर्धारण वष ा / Assessment Year: 2025-26 Harmony Educational V The Commissioner of Foundation, s Income Tax(Exemption), 1430, Satav Vasti, Wagholi Pune.

Lohegaon Road, Wagholi, Pune – 411047. Maharashtra.

PAN: AAFCH1576E Appellant/ Assessee Respondent / Revenue Assessee by CA Abhay A Avchat & Mrs.Ruchi Agarwal(Director) – AR Revenue by Shri Amol Khairnar – CIT(DR)

Date of hearing 28/10/2025 Date of pronouncement 31/10/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax(Exemption) dated 24.07.2024 rejecting registration under section 12A(1)(ac) of the Income Tax Act, 1961. The Assessee has raised the following grounds of appeal:

“1 The learned CIT (Exemption), Pune has erred in rejecting application for registration /renewal submitted by Assessee charitable organisation by passing order under clause (iii) of section 12A(1)(ac)

r.w.s. 12AB of the Income Tax Act, 1961 dated 24 July 2024

2. Without considering the facts and circumstances of the case and provisions of law, the Id CIT Exemption has erred in rejecting Assessee's application for registration /renewal.

3. Without appreciating the fact that the Assessee Company is pursuing object of education, de facto students are learning in the school of the Assessee Company, there is error of not granting registration to the Assessee Company

4. The order of rejection has been passed without considering submission and explanation filed by the Assessee and thus suffers from infirmity

5 The Order passed by the CIT Exemption, Pune rejecting the Assessee's application is not in keeping with provisions of law, is bad in law and thus the same needs to be set aside

6. The learned CIT erred in passing the order without affording adequate opportunity of being heard to the assessee.

7 The Ld. CIT. without considering the fact that educational activities are de facto carried out, he is not right in doubting the genuineness of activities of Company and the compliance while passing the rejection order

8 The Assessee prays for any other relief may be allowed to the Assessee under provisions of income tax law.

9. The assessee craves leave to add, alter, amend, modify, delete any of the grounds of appeal.”

Delay :

2. There was a delay of one day in filing appeal before this Tribunal. We have perused the request of the Assessee and are convinced that there is sufficient and reasonable cause for delay, accordingly, the Delay in condoned.

Brief facts of the case :

3. In this case, Assessee i.e. Harmony Educational Foundation filed an application in Form No.10AB for registration u/s.12A on 13.01.2024. The ld.Commissioner of Income Tax(Exemption)[ld.CIT(E)] issued various notices to the Assessee and Assessee has complied to those notices. The Assessee in its submission dated 12.07.2024 filed before ld.CIT(E) submitted that Assessee had applied for obtaining required permission to Government of Maharashtra, however, Assessee‟s application had been rejected. The ld.CIT(E) in the order noted that Assessee has claimed that it runs a School, but admittedly it does not have required permission from Government of Maharashtra or CBSE/SSC. Ld.CIT(E) noted in the order that as per the financials of the Assessee, the Assessee has been running a School without any prior permission from the Government of Maharashtra or CBSE/SSC. Ld.CIT(E) further noted that inspite of having no permission to run a school, Assessee has been charging exorbitant fees from the students. Ld.CIT(E) in the order stated that as per Section 12AB(1)(B) the ld.CIT(E) has to verify the compliance of any other law applicable. In this case, Assessee has violated the applicable provisions for running school. Therefore, ld.CIT(E)

finally held as under in para 6