TaxTMI 
TaxTMI 
2025 (5) TMI 2152
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....o be that the assessee had filed another registration application in pursuance of CBDT Circular No. 7/2024 within the extended time limit for filing the application till 30th June 2024, which also got rejected in December 2024 by the Ld. CIT(E) and thereafter the present appeal(s) were filed against the impugned order(s) of the Ld. CIT(E) rejecting the applications of the assessee under section 12A and 80G of the Act. 2.1 After hearing both the sides and perusing the records, find some merit in the submissions of the Ld. Counsel for the assessee that there was a reasonable cause in not filing the appeal before the Tribunal within stipulated time. We find the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (supra) has held that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is ....
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....te of provisional registration is 31/05/2021. As per the provisions of section 12A(1)(ac) (iii) of the Act, where a trust or institution has been provisionally registered under section 12AB of the Act, the application for regular registration under section 12AB is required to be filed within 6 months from the date of commencement of activities. Since, your activities were already commenced as on the date of provisional registration, you were required to file the present application within 6 months from the date of provisional registration Le. on or before 30/11/2021. The extended due date date for filing of such application was 30/09/2023 as per CBDT, Circular No.6 of 2023, dated 24/05/2023. Whereas you have filed the present application on 30/11/2023. Thus, it is seen that you have not filed the present application within the time limit allowed under section 12A(1)(ac) (iii) of the Income Tax Act, 1961. (ii) It is seen that the expiry date of provisional registration under section 12AB of the Act in your case is 31/03/2024. As per the provisions of section 12A(1)(ac) (iii) of the Act, where a trust or institution has been provisionally registered under section 12AB of the Act, t....
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....e for making such application has expired prior to such date; and Form No.10AB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (iii) of clause (ac) of sub-section (1) section 12A of the Act, till 30/09/2023 where the due date for making such application has expired prior to such date. 3.2 It is seen from assessee's submission that the date of commencement of the trust's activities is 14/09/2017. Further, as per the copy of order of provisional registration under section 12AB read with section 12A(1)(ac) (vi) of the Income Tax Act, 1961 submitted by the assessee, the date of provisional registration is 31/05/2021. As per the provisions of section 12A(1)(ac) (iii) of the Act, where a trust or institution has been provisionally registered under section 12AB of the Act, the application for regular registration under section 12AB is required to be filed within 6 months from the date of commencement of activities. Since, the trust's activities were already commenced as on the date of provisional registration, the assessee was required to file the present application within 6 months from the date of provisi....
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....case and as per provisions & scheme of the Act it be kindly held that Ld. CIT(E) erred in passing the rejection order without perusing the material available on record. Accordingly, the order passed by the Ld. CIT(E) be set aside and Ld. CIT(E) be kindly directed to grant registration. The appellant be granted just and proper relief in this respect. 3. The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing." 6. Admittedly, the facts of the case in ITA No.152/PUN/2025 are similar to that of ITA No.151/PUN/2025 narrated above. Similar grounds have been raised in ITA No.152/PUN/2025 which read as under: "1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act, 1961 ('The Act') it be kindly held that the order passed by the Commissioner of Income Tax- Exemptions ['CIT(E)'], Pune, rejecting the Appellants application for seeking registration u/s 80G(5) of the Act is against the provisions of the Act. Accordingly, the order passed by the Ld. CIT(E) be held as not tenable in law and be set aside directing the Ld. CIT(E) to grant registration. The app....
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....celled vide order dt.19/04/2024 09/12/2024 (pg. 23-45 of PB) 7 Present Appeal filed before Hon'ble Pune ITAT 18/01/2025 *PB Paper book dt.05/05/2025) 3.2. While rejecting the application vide impugned orders, Ld. CIT(E) had also cancelled the provisional registrations, owing to which Appellant's 2nd applications were held to be not maintainable. 4. Our Submission/Prayer: 4.1. Since, CBDT had extended the due date for filing form 10AB till 30/06/2024, the applications filed on 30/11/2023 should be held as within time and accordingly, the impugned orders be kindly set aside and Ld. CIT(E) be directed to de novo adjudicate the applications." 9. The Ld. DR, on the other hand, supported the order of the Ld CIT(E). 10. We have heard Ld. Representatives of the parties, perused the material available on record and the paper book filed by the Ld. AR on behalf of the assessee. It is an admitted fact that the assessee duly filed its response to the notice(s) issued by the Ld. CIT(E) which were not found tenable by him and he rejected the application(s) of the assessee for the reasons reproduced in the preceding paragraphs. The assessee's application for grant of appro....