Ahir Suvarnakar Samaj Sanstha Vs ITO (ITAT Pune)
A 150-Year-Old Trust Cannot Produce Ancient Papers Overnight: Approval u/s 80G(5) Restored for Fresh Hearing
Background
Ahir Suvarnakar Samaj Sanstha was stated to be a 150-year-old charitable trust registered under the Bombay Public Trusts Act, 1950. It had obtained registration u/s 12A as far back as 23.11.1974 & had been regularly filing its income-tax returns.
The Trust filed an application on 30.04.2025 seeking regular approval u/s 80G(5). For verifying the genuineness of its activities & examining whether the statutory conditions were satisfied, the CIT (Exemption), Pune issued a notice through the ITBA portal on 10.07.2025. The notice required the Trust to upload specified information & supporting documents.
According to the CIT (Exemption), the Trust failed to furnish the required information. In the absence of proper compliance, its application was rejected by an ex parte order dated 11.12.2025.
The Trust challenged the rejection before the Pune Tribunal./s
Trust Claims That Replies Were Overlooked
In its statement of facts & grounds of appeal, the Trust disputed the conclusion that it had not complied with the proceedings.
It claimed that replies had been furnished on 25.06.2025 & 14.10.2025. It had also sought an adjournment on 12.09.2025 because many of the documents called for by the CIT (Exemption) were extremely old & required time to be traced, compiled & produced.
