TaxTMI 
TaxTMI 
2025 (1) TMI 1049
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....d on 12.02.2024 and denying the application for approval in Form No.10AB under clause (ii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 12.02.2024 respectively. ITA No.2033/PUN/2024 : 2. The appellant has raised the following grounds of appeal :- "1. On the facts and circumstances prevailing in the case and as per the provisions of the law, it be held that the order passed by the Hon'ble Commissioner of Income Tax Exemptions in rejecting the application filed by the Appellant in Form 10AB u/s 12A(1) of the Act is improper, unwarranted, unjustified and contrary to the provision of the Act and facts prevailing in the case. It be held that on facts and circumstances prevailing in the case, registrati....
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....f section 12A of the IT Act which suggests that the assessee has applied for renewal of regular registration of a trust which is already having regular registration u/s 12AB of the IT Act and the period of said registration is about to expire but the assessee has not filed copy of regular registration. It was further found by Ld. CIT, Exemption, Pune that the assessee has obtained provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the IT Act, therefore, the application made by the assessee is not under applicable clause. Since the assessee did not comply with above notice, the application filed by the assessee was treated as not maintainable and hence the same was rejected for statistical purp....
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....tion in this regard. 6. Ld. DR appearing from the side of the Revenue relied on the order passed by Ld. CIT, Exemption, Pune and requested to confirm the same. 7. We have heard Ld. Counsels from both the sides and perused the material available on record including the two paper books furnished by the assessee. We find that the assessee trust was required to file the application for registration u/s 12A of the IT Act in Form No.10AB u/s 12A(1)(ac)(iii) of the IT Act but due to typographical error the application was filed in Form No.10AB u/s 12A(1)(ac)(ii) of the IT Act. We also find that Ld. CIT, Exemption, Pune has rejected the application of the assessee on the basis of above technical error and at the same time on merit of the case....
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....ribunal in the case of Vir Sewa Mandir (supra), we find force in the arguments of Ld. Counsel of the assessee and accordingly deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the issue afresh after treating the original application as filed by the assessee under correct/desired section i.e. section 12A(1)(ac)(iii) of the IT Act. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and produce specific documents/evidences desired by Ld. CIT, Exemption, Pune in support of application for registration u/s 12A of the IT Act without taking any adjournment under any pretext, otherwise Ld. CIT, Exemp....