2024 (9) TMI 1510

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant/assessee filed Form 10AB under Section 12A(1)(ac)(ii) on 30.09.2023. Appellant/assessee filed again revised Form 10AB for registration under Section 12A(1)(ac)(iii) for grant of registration on 18.03.2024. The learned CIT(Exemption) vide order dated 21.03.2024 rejected the application filed on 30.09.2023 for grant of registration under Section 12A(1)(ac)(iii) of the Act. 3. Being aggrieved appellant/assessee filed the present appeal with following grounds: "1. That the learned CIT(Exemption) has erred both on facts and in law in not granting registration to the appellant Society (which has been existing since 01.04.1999 and had duly granted registration u/s. 12 A of the Act throughout) on the mere ground that in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act. In fact, he has failed to appreciate that the application filed on Form 10AB had duly been processed and examined by him on earlier dated when he found no lacuna or any other infringement warranting refusal for grant of registration u/s 12A of the Income Tax Act. 5. That further the learned CIT(Exemption) has acted highly arbitrarily when similar typing errors made in the cases of Prachin Shri Aggarwal Digamber Jain Panchayat Delhi and Jain Society for the Protection of Orphans for India had been condoned; whereas in the instant case similar error had not been condoned." 4. Learned Authorised Representative for appellant/assessee submitted that the appellant/assessee is a charitable institution existing since 18.07.1954 an....