TaxTMI 
TaxTMI 
2025 (5) TMI 2149
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.... The assessee has raised the following grounds of appeal :- "1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Exemptions) Pune, is not justified in rejecting the regular registration even after the submission of information called from the assessee-trust The rejection is only on the hyper-technical ground of wrong section code inadvertently /mistakenly used by the assessee in Form 10AB. The Commissioner of Income Tax (Exemptions) Pune be directed to consider Form 10AB filed on 27.03.2024 as having been filed under Clause (iii) of sec 12A(1)(ac), by condoning the delay / limitation, if any. 2. The appellant craves leave to add, alter, omit or substitute ....
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....rtal seeking compliance by 29.08.2024. The said discrepancies as listed out in para 4 of the Ld. CIT(E)'s order are as under : "(i) As per financial statements furnished by you, you, it is seen that the trust has claimed deduction u/s 11. Therefore, said provisions of sec. 12A(1)(ac)(vi)(B) / 80G(5) (iv) (B) of the Act are not applicable to your case. As such, your present application is liable to be rejected. Please clarify with supporting documents. (ii) You have not furnished point-wise reply to the initial notice. The basic details such as date of commencement of activities, details of religious objects, details of business undertakings, donors list, details of relevant Laws for achievement of objectives with proof of ....
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....ipts etc. vide initial notice. You have not furnished the details as required in above format. Please furnish the same." 3.1 In view of the above, the assessee was requested to show cause as to why the application should not be rejected and why the registration granted u/s 12AB of the Act should not be cancelled in the event of failure to comply by the due date. However, the assessee neither submitted explanation to the show cause notice nor availed the opportunity of being heard. Since, the assessee did not furnish any explanation to the discrepancies communicated to it, the Ld. CIT(E) presumed that the assessee has nothing to say in the matter. Due to the non-compliance of the notice, the Ld. CIT(E) found himself unable to arrive at an....
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.... "It is also pleaded before us that the 2 notices issued by CIT [Exemption] could not be responded because trust was not having knowledge about such notices issued through ITBA portal. In view of above facts and circumstances, we direct the assessee trust to once again make an application before CIT [Exemption] for registration of those trust in prescribed format and complete in all respect also comply with the two notices already issued and submitted those details within 90 days from the date of this order. Thereafter, the learned CIT [Exemption] is directed to dispose these applications in accordance with the law". Placing reliance on the decision of the Pune Tribunal in the case of Help For Children In Need Vs. CIT, Exemption date....
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.... the Ld. CIT(E) and the application being filed under the wrong section code, he rejected the application for grant of registration. Before us, the assessee has admitted that the assessee filed the application under wrong section code inadvertently and there was noncompliance before the Ld. CIT(E) but it was not intentional and occurred due to the issuance of notice online which skipped the attention of the assessee. We find that the case of the assessee finds support by the judicial precedents (supra) cited by the Ld. AR. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to grant one final opportunity to the assessee to sub....