2023 (5) TMI 573

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....the exemption u/s 10(23)(C) (iiiad) to the assessee society for A.Y. 2000-01. 2. In view of the facts and law, the Ld. CIT(A) has not considered the assessee society to be registered as per the provisions of u/s 12AA(2) of the Income Tax Act, 1961. 3.That on the basis of above facts, the assesee creeps to leave, to arch, to argue to amend any of the grounds of appeal on or before the dated of hearing." 2. The assessee is a society, registered under M.P. Registration Act, 1973. The assessee is carrying out the activity of imparting education and claims its objects and activities are charitable. The assessee society applied for registration u/s 12A on 31.03.2000. Assessee requested the registration w.e.f. 1999-2000 howeve....

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....t the A.Y. 2000-01 is now covered under the registration granted u/s 12A of the Income Tax Act and therefore the assessee is eligible for exemption u/s 11 & 12 of the Act. 5. We have considered the rival submissions as well as relevant material on record. The assessee was denied the benefit of exemption u/s 10(23C(iiiad) of the Act as the Ld. AO was of the view that the assessee does fulfill the condition as prescribed u/s 10(23C(iiiad), so for as the assessee exists solely for education purpose and not for the purpose of profit. Initially, the registration was granted to the assessee w.e.f. 01.04.2003, therefore the income for the year under consideration was not eligible for the exemption u/s 11 & 12 of the Act. However, the said order....

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....g on 07.01.2004 is a mere re-filing of documents to facilitate the registration process and there was no fresh application. Thus, we observe that the application was in fact filed on 31.03.2000 and not on 07.01.2004. We also find that it is not a case of revenue that the application dated 31.03.2000 was rejected by Ld. CIT as there is no such material produced before us. In such circumstances, therefore, there is no justification to grant registration from 01.04.2003. In fact, the Ld. CIT ought to have granted registration from 01.04.1999. We also observe that the decision of this Bench in MAA Bagula Mukhi Shakti Peeth Charitable Trust Vs. CIT (supra) also supports assessee's claim. Therefore, we are persuaded to direct the Ld. CIT(E) to re....