2023 (12) TMI 1350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3.2023, 30.03.2023 and 04.03.2023 of the ld. Commissioner of Income Tax (Exemption), Chennai. 2. Since, the identical facts and issues are involved in these appeals, we proceed to dispose the same vide this common order. 3. For the sake of convenience and clarity, the facts relevant in ITA No. 577/Chny/2023 of Arudhra Charitable Trust are stated herein. 4. The only issue in this appeal of the assessee is with regard to the order of the ld. CIT(E) rejecting the application filed by the assessee for registration u/s. 12AB of the Act. The assessee also raised the issue that the ld. CIT (E) should have allowed to file form No. 10A instead of form filed by the assessee i.e form 10AB of the Act which is inadvertent error committed by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and hence, could not file the application in form 10A. The assessee contended that the CIT(E) vide impugned orders rejected the application filed in Form 10AB on the ground that the assessee is not eligible for registration under section 12A(1)(ac)(iv) and clause (ii) of the first proviso to section 80G(5). The assessee trust claims that mere filing of wrong form does not disentitle the assessee to obtain the registration under section 12AB and the proviso to section 80G(5) of the Act, especially when the CBDT has subsequently condoned the delay vide Circular No. 22 of 2022 dated 01.11.2022 and further extended the due date for filing Form 10A vide Circular No. 6 of 2023 dated 24.05.2023. In view of the circulars (supra), the assessee trust....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve application filed on 22.09.2022 in Form 10AB u/s. 12A(1) (ac) (iv) is treated as infructuous, nonmaintainable and hence, the same is rejected for statistical purpose''. Aggrieved, the assessee preferred an appeal before us. 6. We have heard rival contentions and gone through the facts and circumstances of the case. We note that assessee trust is an existing charitable trust should have applied for registration u/s. 12A of the Act in terms of Section 12A (ac)(i) of the Act and this provision of Section 12AB of the Act was inserted w.e.f. 01.04.2021 and the application had to be made by assessee on or before 30.06.2021. Similar requirement was inserted in clause (i) of first proviso to Section 80G (5) of the Act in respect of registr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w the assessee to file fresh form No. 10A of the Act and will consider granting of registration u/s. 12A of the Act and also u/s. 80G of the Act. 7. On the other hand, the ld. Senior Departmental Representative relied on the order of the ld. CIT(E). 8. We noted that the ld. CIT( E) simpliciter rejected the assessee's application for registration only on the issue that assessee has not furnished form No. 10AC/10AD and the present application u/s. 10AB of the Act was filed u/s. 12A(1) (ac)(iv) of the Act seeking registration is not maintainable and hence rejected. We are of the view that assessee has not filed application in form 10A and filed form no. 10AB of the Act which is merely a technical breach which can be cured by allowing the....