Procedural defect in trust deed filing led to remand of 12A registration and 80G approval applications for fresh consideration.

Rejection of applications for registration under section 12A and approval under section 80G solely for non-furnishing of a certified copy of the trust deed was treated as a procedural lapse. As the assessee sought an to cure the defect and the Revenue did not oppose remand, the refusal to consider the applications on merits was not sustained. The rejection orders were set aside and the matters were restored for fresh consideration by the Commissioner of Income Tax (Exemption), Kochi.

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Issues: Whether the rejection of the applications for registration under section 12A and approval under section 80G, made on the ground of non-furnishing of a certified copy of the trust deed, should be set aside and the matter restored for fresh consideration.

Analysis: The applications were rejected for non-submission of a certified copy of the trust deed. The default was treated as procedural, the assessee sought an opportunity to produce the document, and the Revenue did not oppose remand. In these circumstances, the refusal to process the applications on merits was not sustained.

Conclusion: The rejection orders were set aside and the matters were restored to the file of the Commissioner of Income Tax (Exemption), Kochi for fresh consideration.

Ratio Decidendi: Where rejection of a registration or approval application rests on a procedural lapse and the assessee seeks an to cure the defect, restoration for fresh consideration is warranted in the interest of justice.

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