9911796707
TMI Blog2025 (4) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter referred to as 'the Act') respectively. 1.1 The Assessee in ITA No.60/PUN/2025 has raised the following grounds of appeal : "1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act. 1961 (The Act') it be kindly held that the order passed by the Commissioner of Income Tax- Exemptions [CIT(E)'], Pune, rejecting the Appellants application for seeking registration u/s 80G(5) of the Act is against the provisions of the Act. Accordingly, the order passed by the Ld. CIT(E) be held as not tenable in law and be set aside directing the Ld. CIT(E) to grant registration. The appellant be granted just and proper relief in this respect. 2. On facts and circumstances prevailing in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that Ld. CIT(E) erred in passing the rejection order without perusing the material available on record. Accordingly, the order passed by the Ld. CIT(E) be set aside and Ld. CIT(E) be kindly directed to grant registration The appellant be granted just and proper relief in this respect. 3. On facts and circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that the Appellant is eligible for getting registration u/s 12A(1)(ac)(i) of the Act Accordingly, the order passed by the Ld CIT(E) be set aside. The appellant be granted just and proper relief in this respect. 4. The appellant pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. Therefore, on 09.09.2011, Assessee wrote the ld.Commissioner of Income Tax-V, Pune to issue duplicate registration certificate(copy of the same letter is at page 27 of the paper book which bears acknowledgment stamp of the ld.Commissioner of Income Tax). Ld.AR submitted that since then assessee has been requesting ld.Commissioner of Income Tax to issue copy of the certificate. However, the same has not been received. Therefore, after the Amendment in the Act in 2021, the assessee applied for renewal of 80G(5) Certificate. The Department issued renewal certificate under section 80G(5)(i) of the Act on 08.02.2022 for A.Y.2022-23 to A.Y.2026-27. This also explains that assessee was duly registered under section 12A of the Act. Assessee mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, it is noted that assessee was granted registration under section 80G(5) of the Act on 24.11.1998 by ld.Commissioner of Income Tax, Pune(page 11 of the paper book). The same was extended by ld.CIT-V, Pune vide order dated 26.03.2012. This explains that assessee was duly registered under section 80G(5) of the Act. The registration under section 80G(5) is available to the Trust who are either registered under section 12A of the Act or 10(23C) of the Act. It is also noted that Assessee had filed necessary details along with provisional application for 12A registration which is evident from page 23 of the paper book. The ld.CIT(E) has rejected the registration of the assessee under section 12A of the Act, only on one ground that assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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