आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.98/PUN/2025 Shri Swami Samarth Adhyatmik CIT(Exemptions), Pune Sanshodhan Sanstha, 103, Kalindi-C, Dishanagari, Satara Vs.

Parisar, Aurangabad-431001 PAN : AATTS3936N अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri S.K. Sethi Department by : Shri Amit Bobde Date of hearing : 13-08-2025 Date of 31-10-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated

16.11.2024 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him in Form No. 10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (the “Act”) on 04.05.2024.

2. The brief facts are that on receipt of the assessee‟s application filed in Form No. 10AB under clause (iii) of first proviso to section 80G(5) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and fulfillment of the conditions laid down in clauses (i) to (v) of section 80G(5) of the Act, the Ld. CIT(E) issued notice on 19.06.2024 through ITBA portal duly served upon the assessee requesting the assessee to upload certain information/clarification contained therein by 04.07.2024. On verification of the details/documents filed by the assessee, the Ld. CIT(E) noticed various discrepancies which were communicated vide issue of another notice dated 07.10.2024 seeking compliance by 14.10.2024. The said discrepancies are reproduced below :

"(i) Year-wise details of donations with full name, address, PAN of donors, date and mode of donation, amount, receipt no. issued. has not been furnished.

(ii) Major source of income seems to be from advertisements for magazines. Said activity appears to be of commercial nature. Please clarify.

(iii) You have furnished a general note on activities. Details like date and place of activity, details of beneficiaries, how they were identified, experts who rendered services, other relevant information has not been furnished.

(iv) No supporting evidence viz bills/invoices of expenditure on each activity, cuttings etc has been furnished to prove the genuineness of activities."

3. The assessee furnished its reply to the above notice on 14.10.2024, On verifying the same, the Ld. CIT(E) observed that the objects of the trust and the activities carried out by the assessee trust are religious in nature. Hence applying the provisions of section 80G(5)(ii) and Explanation 3 to section 80G of the Act, the Ld. CIT(E) rejected the application of the assessee and also cancelled the provisional registration granted earlier by observing as under:

“6. The assessee has furnished its compliance on 14/10/2024. On verification of the same, it is seen that the assessee has carried out the activities viz. Datta Jayanti, Guru Purnima utsav, Datta Yaag, Shri Swarmi Samarth Prakat Din etc. Which is purely religious in nature. It is also seen that the evidences produced by the assessee trust i.e. photographs & bills/invoices, etc. are indicated to religious activity. Further, the objects of the assessee has also been religious in nature i.e. giving religious education, to purchase or acquire land for the trust and to construct temples, mangal offices, monasteries, dharamshalas, satsang buildings and others thereon, to celebrating Bhajans, Kirtans, Parayanas, conversations and religious festivals, Regular puja, upasana, abhishek, rituals, deva puja, religious rituals, yatra, palanquin procession etc.

7. Therefore, the provisions of clause (ii) of sub-section (5) of section 80G are attracted in this case which are reproduced below:

…..80G : Deduction in respect of donations to certain funds, charitable institutions, etc.

(1)…..(2)…..(3)…..(4)…..

(5) This section appl