TaxTMI 
TaxTMI 
2023 (2) TMI 594
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....ched this appeal on following grounds; "1. That order u/sec. 12AA(1)(b)(ii) of Income Tax Act, 1961 is bad in law and deserve to be quashed. 2. Any other matter with prior permission of the chair." 3. The facts as culled out from the records is that the assessee trust has made an application in Form no. 10A seeking registration u/s. 12AA of the Act. A letter / notice dated 23.10.2020 was issued at the email / address provided in the application requiring the applicant to furnish by Email Certain documents/ explanations by 04.11.2020 along with original / certified Trust deed / AOA for verification. However, one more opportunity was provided vide letter / notice dated 19.12.2020 as final opportunity. Since, it was limita....
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....20 w.e.f. 01/06/2020 section 12AB was inserted "PROCEDURE FOR FRESH REGISTRATION" where the assessee trust to file a fresh application u/sec. 12A(1) clause (ac)(i)- "where the trust or institution is registered under section 12A [as it stood immediately before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] or under section 12AA fas it stood immediately before its amendment by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020)], within three months from the first day of April, 2021" Both the clauses section 12AB and sub clause (ac)(i) to section 12A were later omitted by the taxation and other law (Relaxation and amendment of certain provision) Act, 2020 w.r.e.f....
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....ill these registration are not cancelled in terms of section 12AA(3Y12AA(4), the registration are valid and are in force. Provision empowering cancellation of registration of trust granted u/sec. 12A was brought in by sub section (3) of section 12AA by Finance Act, 2010 w.e.f. 01/06/2010. Further these powers of commission to cancel registration of charitable trust is not retrospectively. ACIT vs Agra Development Authority (2018) 90 Taxman.com 282 (All) Further when form 10A filed on 13/07/2020 (online) the CITE on merits u/sec. 12AA(2) of Income Tax Act, 1961 is suppose to grant or refuse registration within 6 months from end of the month in which application received. CIT v/s Sahitya Sadawart Samiti (20....
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....extended all the limitation whether specifically extended or not. Thus, the assessee has reasonable cause for not responding to the notices. The ld. AR of the assessee further submitted that in past the trust is already registered u/s.12A of the act and subsequently for A. Y. 2022-23 to 2026-27 the ld. CIT(E) has already granted the registration(APB-27to29). 6.1 In furtherance to the submission, the ld. AR of the assessee relied upon a detailed affidavit duly signed by the secretary of the society. The contentions of the assessee as reflected in the affidavit is reiterated herein below :- " Sube Singh haudhary S/o Late Begraj Chodhri Secretary cum athorized person of Sophical Shikshan Sansthan, Ajmer do solemnly affirm as under-....
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....fectively the cancellation order in appeal in effect has in terms of the above legal proposition not legal stands to stand to sustain. The ld. AR of the assessee thus, argued before us that the assessee trust is already having valid registration under the old provisions of Section 12A and 80G of the Act which was effective till 01.04.2021 sand on account of change made in the Finance Act, 2020 the assessee has to apply afresh but on account of TOLA, the assessee was under the bona fide belief that on account of the extension the application need to be persuaded. The ld. AR of the assessee relied on the various extension granted by the apex court on account of Covid-19. In the meanwhile, on account of non-appearance of two notices promoted t....
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....ellation invoked by the ld. CIT(E) is prejudicial and considering the subsequent registration granted the intervening period is also covered by the subsequent action of the ld. CIT(E). 7. Per contra, the ld. DR appearing on behalf of the Revenue objected to the prayer of the assessee and submitted that the action of non-appearance on the part of the assessee and non-submission of the details called for expelled for registration is on its merits and it is a fit case to remand back to the filed by the ld. CIT(E) to comply the direction of the CIT(E) in support of application filed and requisite the detailed as called by the ld. CIT(E) be complied by the assessee. 8. In the rejoinder of arguments of ld. DR, the ld. AR of the assessee app....