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of <h1>Trust already had final registration under section 12A despite Form 10AC showing provisional status due to technical error</h1> <h3>CIT (Exemptions), Kolkata Versus Indira Trust And (Vice-Versa)</h3> CIT (Exemptions), Kolkata Versus Indira Trust And (Vice-Versa) - TMI The Appellate Tribunal considered a case where the Department filed a Miscellaneous Application claiming a mistake apparent on record in the Tribunal's order dated 09.01.2024. The issue revolved around the registration of a charitable Trust under Section 12A of the Income Tax Act, 1961. The Department argued that the Trust had already obtained final registration, while the Trust believed it had provisional registration and applied for final registration under Section 12A(1)(ac)(iii) of the Act.The Tribunal found that the Trust was initially registered under Section 12A of the Act and subsequently applied for fresh registration under Section 12A(1)(ac)(i) of the Act, which was granted as provisional registration. Despite the Trust's belief that it needed final registration, the Tribunal noted that the certificate clearly indicated provisional registration. The Tribunal had previously directed the CIT (Exemption) to consider the Trust's application for final registration.The Department referred to Circular No. 11 of 2022, which clarified that provisional registration should be construed as regular registration under Section 12A(1)(ac)(i) read with Section 12AB(1)(a) of the Act. The Department argued that the Tribunal's assumption of provisional registration was incorrect due to the clarification in the circular. Consequently, the Tribunal recalled its order dated 09.01.2024.In light of these developments, the Tribunal found that the Trust's appeal was not maintainable as it had already been granted final/regular registration, valid until AY 2026-27. The Tribunal dismissed the Trust's appeal as infructuous, emphasizing that the dismissal would not affect the registration granted earlier.In conclusion, the Department's Miscellaneous Application was allowed, and the Trust's appeal was dismissed. The Tribunal clarified the status of the Trust's registration and pronounced the order on 10th January 2025.
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