TaxTMI 
TaxTMI 
2025 (7) TMI 242
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....as "the Act"], whereby the application of the assessee for final registration in Form No. 10AB was rejected. Brief Facts of the Case 2. As per the statement of facts submitted by the assessee, the assessee is a public charitable trust duly registered with the office of the Charity Commissioner, Vadodara. The trust had applied for provisional registration under section 12A(1)(ac)(vi) of the Act and under section 80G(5)(iv)(A) on 09.03.2022. The same was granted by the Department on 16.03.2022 and 25.03.2022 respectively. The primary objective of the trust, as per the trust deed, is to undertake charitable activities including medical assistance, educational support, and aid to persons affected by natural calamities and other forms of d....
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....ing the final registration application under Form 10AB was neither intentional nor wilful but resulted from an unintentional oversight regarding the evolving regulatory framework governing trust registrations. However, the appellant has since taken corrective steps and has duly filed Form 10AB on June 11, 2024, in compliance with statutory requirements. Given the bonafide nature of the appellant's actions and the absence of any malafide intent, it is submitted that the procedural lapse should not serve as a ground for denying the appellant's rightful claim to final registration under Section 12A. 2. Genuineness of Activities Not Questioned: The Commissioner of Income Tax (Exemption) has not questioned the genu....
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.... light of the foregoing, the appellant prays that: a) The rejection of the final registration application in Form 10AB be set aside. b) The appellant be granted the opportunity to file the final Form 10AB for registration. c) The registration of the trust not to be cancelled, considering its bonafide intentions and adherence to charitable objectives. d) The trust be granted exemption under Section 11 for the relevant assessment years. 4. During the course of hearing, the learned Authorised Representative (AR) of the assessee reiterated the factual background and submitted that the rejection was solely on procedural grounds, despite there being no adverse finding regarding the genuineness of activities ....
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....eturns for Assessment Years 2022-23 to 2024-25, thereby failing to satisfy the condition that "no income shall have been excluded from the total income under section 11" in any preceding year, as required under the said clause. However, it is material to note that CBDT Circular No. 7/2024, issued in exercise of powers under section 119 of the Act, has extended the due date for filing Form No. 10AB under section 12A(1)(ac)(iii) up to 30.06.2024. Importantly, paragraph 4.1 of the said Circular provides that in cases where an application has been rejected prior to the issuance of the Circular solely on the ground of delayed filing or incorrect section code, the applicant may furnish a fresh application within the extended period, and such appl....
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....volving public charitable trusts. The doctrine of substance over form, consistently upheld by Courts, enjoins that the real character and conduct of the assessee must prevail over mere form or coding errors in applications. 8. In view of the above, we are of the considered opinion that the rejection of the assessee's application for registration in Form No. 10AB is unsustainable in law, having been rendered infructuous in light of the express relief granted under CBDT Circular No. 7/2024 and the assessee's undisputed compliance with its terms. 9. In view of the foregoing discussion, we set aside the impugned order passed by the Ld. CIT(Exemption), Ahmedabad, rejecting the application for registration under section 12AB, and restore th....