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2026 Supreme(Online)(ITAT) 4479
INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
Manish Borad, Accountant Member, Astha Chandra, Judicial Member
Bhairavnath Mandir – Appellant
Versus
CIT Exemption, Pune – Respondent
ITA No.2133/PUN/2025
For the Appellants/Petitioners: Shri B.C. Malakar
For the Respondents: Shri Amit Bobde
Valid section 12AB registration precludes rejection of section 80G approval for lack of pre-2021 section 12A/12AA certificate.
Headnote:Under section 80G(5)(iv)
(B) of the Income Tax Act, 1961, the assessee trust applied for regular approval after provisional approval, but CIT(E) rejected it for lack of prior registration under section 12A/12AA before 01.04.2021 and alleged discrepancies in activity details. The Tribunal found the trust holds valid subsisting registration under section 12AB and no requirement for pre-2021 registration under section 80G read with Rule 11AA. Court determined CIT(E) erred in doubting genuineness without adverse material, relying on precedents upholding approval where registration is intact. Key issue: Whether CIT(E) can reject section 80G approval despite valid section 12AB registration for lack of pre-2021 section 12A/12AA certificate. Ratio: Valid ongoing registration under section 12AB suffices; genuineness already examined during registration grant cannot be re-litigated for section 80G approval, as held in judicial precedents like Adarshila Shikshan Sangh. Appeal allowed; impugned order set aside, directing grant of approval under section 80G(5)(iv)
(B).
| Table of Content |
|---|
| 1. cit(e) rejected 80g approval for lack of pre-2021 registration. (Para 2 , 3) |
| 2. assessee argued valid 12ab registration suffices for 80g. (Para 4 , 5 , 6) |
| 3. dr supported rejection; tribunal reviewed facts. (Para 7 , 8) |
| 4. precedents confirm approval with intact registration. (Para 9 , 10) |
| 5. appeal allowed; direct 80g approval grant. (Para 11) |
आदेश/ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 21.08.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him on 21.03.2025 in Form No. 10AB under sub clause (B) of clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (the “Act”)
2. Briefly stated, the facts of the case are that the assessee is a public charitable trust registered under the Bombay Trust Act, 1950 since 1975. The assessee was granted provisional approval u/s 80G(5) of the Act from 24.05.2022. Thereafter, the assessee trust applied for regular approval/ registration in Form No. 10AB on 21.03.2025 under the provisions of section 80G(5)(iv)(B) of the Act. On receipt of the assessee’s application 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 a notice was issued through ITBA portal on 02.05.2025 requesting the assessee to upload certain information/clarification contained therein, seeking compliance by 19.05.2025. The assessee sought adjournment which was granted till 03.06.2025. On verification of the details/documents submitted by the assessee, in response thereto the Ld. CIT(E) noticed certain discrepancies (reproduced below) which was communicated to the assessee vide notice dated 07.07.2025, the compliance to which was sought on 15.07.2025 :
"(i) As per the activity note, you conducted the following activities: 1 blood donation camp, 4 food distribution activity, book distribution, school uniform distribution, social service in school/college, However, complete details of these activities has not been furnished by you viz, details such as the dates, locations, Information on the beneficiarles, how they were identified etc. Also, furnish copies of bills for all expenses incurred for each activity listed in the activity note during this year. Additionally, provide copies of acknowledgment letters from the locations where the activities were conducted. Kindly provide the documents or agreements pertaining to the collaboration between your trust and the hospital or blood bank concerning the organization of the blood donation camp.
(ii) Submit detailed information regarding the donations received, including the names of donors, their addresses, PAN numbers, amounts donated, dates of donations, modes of donations, and receipt numbers issued to donors.
(iii) It is also seen that you have obtained regular registration in Form 10AC under sub-clause (i) of clause (ac) of sub-section (1) of section 12A dated 07/11/2021. However, you have not furnished the copy of registration under section 12A or 12AA of the Income Tax Act, 1961 prior to 01/04/2021. Kindly furnish the same.”
3. Upon verification of the details/documents furnished by the assessee in response to the above notice, the Ld. CIT(E) observed that the assessee trust was not registered u/s 12A/12AA of the Act prior to 01.04.2021 and having been not satisfied about the genuineness of the activities of the assessee and fulfillment of condition laid down in clause (i) to (v) of section 80G(5) of the Act, he rejected the assessee’s application by observing as under :
“6. The assessee responded to the said notice and furnished the compliance on 22/07/2025. Upon verification of the details / documents furnished by the assessee it is seen that the asseseee has obtained regular registration under section 12AB of the Act under clause (i) of section 12A(
