Maitri Foundation Vs CIT Exemption (ITAT Pune)
The Maitri Foundation filed two appeals against separate orders dated 29.06.2023 issued by the Commissioner of Income Tax (Exemption), Pune, rejecting its applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5) of the Income Tax Act, 1961. Both applications were filed on 27.12.2022 in Form 10AB. The appeals were delayed, but the ITAT, Pune, condoned the delay after being satisfied with the reasons provided in the condonation application and affidavit, noting sufficient cause prevented timely filing.
ITA No. 1668/PUN/2025 – Registration under Section 12A(1)(ac):
The trust had applied for registration under Section 12A(1)(ac)(iii) to formalize its charitable status. The CIT(Exemption) issued a notice on 15.03.2023 requesting specific information to verify the genuineness of activities and compliance with other relevant laws, with a compliance deadline of 30.03.2023. The trust furnished the requested information. Following discrepancies identified by the CIT, a second notice was issued on 20.06.2023, with a compliance deadline of 26.06.2023. The trust failed to respond to this second notice. Consequently, the CIT rejected the registration application and cancelled the provisional registration granted on 05.04.2022.
The assessee, through its Authorized Representative (AR), submitted that the second notice was inadvertently missed, preventing timely response. The AR requested that the ITAT provide another opportunity to submit the necessary information. The Departmental Representative (DR) relied on the CIT’s order, seeking confirmation.
