TaxTMI 
TaxTMI 
2025 (1) TMI 1587
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....:- "1. On the facts and circumstances of the case the learned Commissioner of Income tax (Exemption) was not justified in rejecting the application in Form 10AB for grant of registration u/s 12AB of the Act without properly appreciating the facts of the case. 2. On the facts and circumstances of the case the learned Commissioner of Income tax (Exemption) was not justified in rejecting the application in Form 10AB for grant of registration u/s 12AB of the Act and also cancelling the provisional registration dated 31.12.2021 without appreciating that appellant was prevented with reasonable cause in not filing the reply on 10.03.2023 as the mother of the secretary who is dealing in the income tax matters was severely ill and ....
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....he IT portal. Thus the second reason for rejection is also without any basis and without appreciating the charitable activities of the applicant. 5. On the facts and in the circumstances of the case, the order of the Id. CIT(Exemption) rejecting the registration under sec. 12AB of the Income- tax Act, 1961 dated 13.03.2023 is unjustified and against the principles of natural justice as it was passed without giving proper opportunity. 6. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal." 3. During the course of hearing, at the very onset, the learned Authorised Representative appearing for the assessee fairly submitted that in view of common grievance against non-....
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.... and therefore exemption was claimed which is as per law. 4. On the facts and in the circumstances of the case, the order of the ld. CIT(Exemption) rejecting the registration under sec. 12AB of the Income- tax Act, 1961 dated 29.08.2024 is unjustified and against the principles of natural justice as it was passed without assigning any good reasons and when appellant have fled all the details and no error was found the rejection is bad in law and is against the sprit of section 12 of the income tax Act. 5. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal." 6. The learned Authorised Representative further invited the attention of the Bench to the impugned order dat....
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.... 1961 should not be cancelled. The assessee was also given opportunity of being heard vide the said notice. The assessee was specifically informed that in the event of failure to comply by the due date, the application shall be liable to be rejected and the registration shall also be liable to be cancelled. The compliance to the said notice was due on 25/07/2024. The notice was duly served on the assessee through e-portal and email. However, the assessee neither submitted explanation to the show cause notice till date nor availed the opportunity of being heard. 4. The assessee responded to the said notice and furnished the compliance on 24/07/2024. The assessee has furnished so many bills wherein most of the bills were related to a....
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....is reproduced herewith for ready reference: "12A(1)(ac)(vi) in any other case, where activities of the trust or institution have- (A) ...... (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub-clause (iv) or subclause (v) or sub-clause (vi) or sub- clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities," 6.1 It can be thus seen that the provisions of said section applies to a case where activities of the trust or institution have 'commenced and no income or part....
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....ible to file application u/s 12A(1)(ac)(vi)-ITEM 'B' of the Income-tax Act, 1961. Therefore, the application filed by the rejected." 7. He vehemently submitted that the order is unsustainable and has relied on following documents and evidences in support of his contention. Sr. No. Particulars Page no. 1. Copy of Form No. 10AB filed on 20/02/2024 1-8 2. Copy of notice issued on 30/04/2024 9-12 3. Copy of e-acknowledgment along with copy of reply filed on 15/05/2024 13-18 4. Copy of notice dated 18/07/2024 19-20 5. Copy of e-acknowledgment and reply dated 24/07/2024 21-25 6. Copy of ITR Ack for A.Y. 2021-22, 2022-23 and 2023-24 26-28 7. Copy of provisional 1....