Tribunal remands case for fresh examination due to timely application filing

The Tribunal remanded the matter to the Commissioner of Income Tax (Exemption) for fresh examination after finding that the assessee had filed the application seeking registration under section 12AA of the Act within the extended deadline provided by CBDT Circular No. 6 of 2023. The Tribunal allowed the assessee to submit the necessary documents, and the appeal was allowed for statistical purposes in both the first and second appeals (ITA No. 519/PUN/2023 and ITA No. 520/PUN/2023).

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Issues involved:
The judgment involves the rejection of the application seeking registration under section 12AA of the Act by the Commissioner of Income Tax (Exemption) for assessment year 2023-24.

Judgment details:
In the first appeal (ITA No. 519/PUN/2023), the assessee raised four grounds of appeal, with the main issue being the rejection of the application seeking registration under section 12AA of the Act by the CIT(Exemption). The assessee failed to furnish the required details as requested by the CIT(Exemption), leading to the rejection of the application. However, the CBDT issued Circular No. 6 of 2023 extending the due date for filing the application till 30-09-2023. Since the assessee had filed the application on 28-09-2022, well within the original deadline, the Tribunal deemed it fit to remand the matter to the CIT(Exemption) for fresh examination, allowing the assessee to submit the necessary documents. The grounds raised by the assessee were allowed for statistical purposes, and the appeal was allowed accordingly.

In the second appeal (ITA No. 520/PUN/2023), the issue and facts were found to be identical to the first appeal. Therefore, the findings given in the first appeal were applied mutatis mutandis to the second appeal, and the appeal of the assessee was allowed for statistical purposes. Both appeals of the assessee were allowed for statistical purposes.

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