2025 (4) TMI 322

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....ic Trust Act, 1950 under the Registration Certificate issued by Assistant Charity Commissioner on 13/08/2019. The assessee-trust was formed to pursue various charitable objects enshrined in Clause (3) of its Memorandum of Association (MOA), such as relief to poor, education, medical relief etc. 3. In so far as the facts relating to ITA No.239/Mum/2025 are that assessee had obtained provisional registration u/s. 12AB, vide the Registration Certificate dated 10.03.2022, which was effective from A.Y. 2022-23 to Α.Υ. 2024-25. Subsequently, the assessee filed an application u/s. 12A(1)(ac)(iii) on 30/09/2023 before the Ld. CIT(E) for obtaining a regular registration u/s. 12AB. The Ld. CIT(E), vide the Order dated 01/02/2024 reje....

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....2AB. But this application was rejected by the Ld. CIT(A) vide the Order dated 13.11.2024 for the reason that the provisional registration issued on 10.03.2022 was already cancelled vide his earlier order dated 01.02.2024, and in absence thereof, no regular registration certificate u/s. 12AB could be granted; (iv) Thereafter, the assessee approached Advocate Kumar Kale, who advised that the effective remedy is to prefer an appeal against the rejection order u/s 12AB, dated 01.02.2024 because it is in this order, the provisional registration u/s.12AB was cancelled, and in absence thereof, regular registration u/s.12AB cannot be granted. Therefore, the assessee filed this appeal against the order u/s. 12AB dated 01.02.2024, albeit bel....

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....e assessee had filed fresh application u/s. 80G(5) on 30/09/2023 along with the application for registration u/s.12AB. Here in this case also assessee could not reply to the notices issued from the office of the ld. CIT(E) for the reasons mentioned above and accordingly, he has passed exparte order dated 01/02/2024 rejecting the application and also cancelling the provisional approval granted earlier on 14/03/2022. There has been delay in filing of appeal of 280 days which is identical to the facts and circumstances mentioned in the aforesaid appeal. Accordingly, the delay is condoned and the matter is restored back to the file of the ld. CIT(E) to decide the issue on merits after giving due opportunity of hearing to the assessee. 7. In ....