TaxTMI 
TaxTMI 
2025 (5) TMI 738
X X X X Extracts X X X X
X X X X Extracts X X X X
....& A.Y. DIN & Notice No. Dated ITA No. 213/VIZ/2024 ITBA/EXM/F/EXM45/2023-24/1058941990(1) 20.12.2023 ITA No. 214/VIZ/2024 ITBA/EXM/F/EXM45/2023-24/1059684968(1) 12.01.2024 2. Since the issue raised by the assessee for both the appeals are identical in nature, these appeals are clubbed and a consolidated order being passed. We now take up the appeal in ITA No. 213/VIZ/2024 as a lead appeal. ITA No. 213/VIZ/2024 3. This appeal is filed by the assessee against the rejection order of the assessee by the Ld.CIT(E) vide DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/1058941990(1) dated 20.12.2023. 4. At the outset, it is noticed from the appeal record that there is a delay of 86 days in filing the appeal before the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication in form 10AB dated 30-06-2023 under sub clause (iii) of clause (ac) of sub-section (1) of section 12A of I.T. Act. The president of the society is unaware of the notices issued in respect the said application filed as no such notices were served to the mobile / mail address furnished in Form 10AB. The said application rejected vide impugned order dated 20-12-2023. On being confronted the same, the consultant has stated that, since, in response to earlier application, registration is granted this rejection application is no bearing and advise to keep quiet. This being the case, recently, when participating in charitable activities carried out by the appellant, the President of the Society has been advised to get second opinion, with ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to adjudicate the appeal on merits in the following paragraphs. 6. Briefly stated facts of the case are, assessee has been granted Registration under section 12A of sub-section (1) of clause (ac) of sub-clause (i) of Income Tax Act, 1961 (in short 'Act') for the period from A.Y. 2022-23 to A.Y. 2026-27 on an application made in Form No.10A dated 02.11.2021. Subsequently the assessee according to new provisions of section 12AB of the Act filed Form No. 10AB on 30.06.2023. Ld.CIT(E) provided three opportunities to the assessee to submit the relevant documents for consideration of the application. The assessee has not complied with the notices issued by the Ld.CIT(E). Thereafter Ld.CIT(E) rejected the application and issued Form No.10AD da....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he facts and circumstances of Appellant's case, when a validly approved registration under Sub clause (i) of clause (ac) of sub-section (1) of section 12A of I.T. Act from AY 2022-23 to AY 2026-2027 is available with PAN No AABTM7021J duly reflected in Form 10AB filed, the Learned Commissioner of Income Tax (Exemption), Hyderabad should have properly guided the appellant with regard to application to be filed under sub clause (iii) of clause (ac) of sub-section (1) of section 12A of I.T. Act and should have held that, the present application is infructuous in the light of registration granted of earlier from AY 2022-23 to AY 2026-2027. 5. For these grounds and any other ground or grounds that may be urged during the course of h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....liance by the assessee with respect to the notices. 10. We have heard both the sides and perused the material available on record. It is an admitted fact that the assessee has filed an application on 30.06.2023 when it was holding a Registration from A.Y. 2022-23 to A.Y. 2026-27. Assessee ought to have applied for renewal of the Registration before six months before the end of the fifth year. However, it was the submission of the Ld.AR that the assessee without understanding the provisions of the Act has assessee applied for Registration under section 12AB of the Act on 30.06.2023. It is also noticed that assessee has not responded to the notices dated 27.10.2023, 04.12.2023 and 12.12.2023 calling for various information from the assesse....