TaxTMI 
TaxTMI 
2025 (1) TMI 1587
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....missioner 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 had to undergo treatment due to which her health condition deteriorated over a p....
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....reciating 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-granting of registration under section 12AB of the Act in both the appeals, he does not want to persecute....
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....e 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 dated 29/08/2024, passed by the learned CIT(E), Pune, denying registration under section 12AB of the Act. The operating portion of the impugned or....
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....e 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 administrative & establishment expenses i.e. petrol, stationery, repairs & maintenance etc. some of bills are for foods like chicken biryani, mutton kary, boiler chicken etc. These ....
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....nstitution 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 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 subclause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section ....
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....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 12A Certificate 29-31 8. He pointed out that provisional registration was granted on 31/12/2021, from assessment year 2022-23 to 2024-25 and there was no apparent error in claiming exemption under section 11 and 12 of the Act. Provisional registration was granted under section 12A(1)(ac)(vi) of the Act. He thu....