TaxTMI 
TaxTMI 
2025 (6) TMI 234
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.... "On the facts and circumstances of the case and in law the Ld. CIT erred in not grating registration u/sec. 12AB on the ground of incorrect clause [clause (ii) of S.12A(1)(ac) instead of clause (iii)] while filing Form 10AB, not accepting the request and submission of the appellant that the application may kindly be treated to have been filed under clause (iii) and not under clause (ii) processing the same accordingly." 3. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 01.03.2024 for registration of the trust under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to requirements ....
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....such approval. However, it is seen that the copy of such regular approval is neither submitted along with the application nor submitted during the present proceedings till date. The copy of order of approval available on record is a provisional approval under section 80G(5)(vi) of the Act and not a regular approval. Further, it is also seen from the records that you have not made any valid application for regular approval under section 80G(5)(vi) of the Act." 4. The assessee filed its reply on 05.08.2024. However, not convinced with the contentions put forth by the assessee, the Ld. CIT(E) rejected the application filed by the assessee under wrong section code as non-maintainable without going into the merits of the case and drawing any ....
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.... fresh application in Form 10AB within the extended time provided in the said circular. Therefore, the order of the Ld. CIT(E) may be set aside with a direction to treat decide the matter afresh after affording an opportunity of hearing to the assessee. 7. The Ld. DR, on the other hand, supported the order of the Ld. CIT(E). 8. We have heard the Ld. Representatives of the parties and perused the material available on records. The main grievance of the assessee agitated in this appeal is the selection of wrong section code by the assessee in its application for regular registration other than section 12A(1)(ac)(iii) of the Act. We note that similar issue came up for consideration before the Coordinate Bench of the Pune Tribunal in the ....
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....of the Bench that the assessee had filed revised Form 10AB for seeking registration under the correct provisions i.e. Section 12A(1)(ac)(iii) of the Act which could have been considered by the learned CIT(Exemption). 8. In the light of the latest decisions in Sri Jeyamkonda Chaleeswara Soundaranayakai Amman Kumbhabiskheka Mala Kuthu and Raj Krishan Jain Charitable Trust's cases (supra), the typographical error deserves to be corrected. Therefore, it would be appropriate and reasonable if the appeal is remanded back to the file of the learned CIT(Exemption) for fresh adjudication by considering amended application of the appellant under the repaired provisions 9. Hence, appeal is allowed for statistical purposes." ....
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....onsidering the given facts and circumstances in the instant case and that the Ld. CIT(E) has not given any adverse findings on merits of the case, we deem it fit and proper, in the interest of justice, to grant an opportunity to the assessee by setting aside the matter to the file of Ld. CIT(E). In our humble view, wrong selection of section code/clause would not disentitle the assessee to its rightful claim and cannot be treated as fatal to the proceedings initiated after the filing of the application Hence, the Ld. CIT(E) ought to have given an opportunity to the assessee to rectify the defect. We, therefore, set aside the impugned order of the Ld. CIT(E) who shall give an opportunity to the assessee to file the correct application and th....