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 Nos.2511 & 2510/PUN/2025 Shree Digmber Jain Trust Wagholi, CIT (Exemption), Pune F4-607, Ivy Apartment, Ivy Estate, Near Lexicon International School, Vs.

Nagar Road, Wagholi, Pune-412207 PAN : ABHTS0139G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Premal Gandhi Department by : Smt. Indira R. Adakil Date of hearing : 04-12-2025 Date of 17-12-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The above two appeals filed by the assessee are directed against the separate orders both dated 07.04.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune (“CIT(E)”) rejecting the application(s) for grant of registration u/s 12A and approval u/s 80G of the Income Tax Act, 1961 (the “Act”). For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2. There is a delay of 121 days in filing of this appeal before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay. On perusal of the same, we are satisfied that the delay in filing of appeal is not intentional or deliberate but has occurred for the reasons mentioned in the affidavit. After hearing both the sides, we are of the view that the delay is attributable to the sufficient cause. We, therefore, in light of the decisions of the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) and in the case of Inder Singh Vs. The State of Madhya Pradesh reported in 2025 LiveLaw (SC) 339, condone the said delay and proceed to decide the appeal.

3. In ITA No.2511/PUN/2025, the assessee has challenged the order of the Ld. CIT(E) in rejecting the application for registration u/s 12A of the Act while ITA No.2510/PUN/2025 relates to the order of the Ld. CIT(E) in denying the approval u/s 80G of the Act.

4. Facts of the case in ITA No. 2511/PUN/2025, in brief, are that the assessee filed an application in Form No.10AB on 24.10.2024 for registration of the trust under clause (iii) of section 12A(1)(ac) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued and duly served upon the assessee through ITBA portal on 26.11.2024 requesting the assessee to upload certain information/clarification contained therein by 13.12.2024. The Ld. CIT(E) while going through these details submitted by the assessee in response to the said notice and documents filed along with the application, found various discrepancies for which he issued another notice/show cause notice on 06.03.2025 asking the assessee for necessary compliance by 13.03.2025. The said discrepancies recorded by the Ld. CIT(E) in para 4 of the impugned order is reproduced below:

“4. …

"(i) The compliance to the initial notice is not complete. A point wise reply to the notice has not be furnished. More specifically, the date of commencement of activities, the details of religious objectives, details of business undertaking, if any etc. are not furnished. Kindly furnish the same.

(ii) Note on activity has not been furnished by you. Furnish activity note giving details viz. dates and places of each activities carried out by your trust, details of beneficiaries, how they were identified, etc.

(iii) It is seen from the trust deed that most of the objects are religious related to Jain samaj only. In view of the above it is seems that the you are working for particular cast. Please Explain.

(iv) Furnish annual financial statement for last 3 years / since inception along with schedules / annexures.

(v) Kindly furnish the supporting credible evidences viz. photographs, documentary evidences o