2025 (9) TMI 19

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....s follows: "1. On the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Exemption), Bhopal [hereinafter referred to as 'the Ld. CIT(E), Bhopal'] has erred in denying registration u/s. 12AB of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') without appreciating that the appellant society is a Charitable Foundation genuinely engaged in charitable activities. Thus, the Order of Rejection u/s. 12AB of the Act dated 03.09.2024 is liable to be set aside. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), Bhopal has erred in rejecting the application for registration u/s. 12AB of the Act merely on technical grounds without appreciating that ....

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....the case and in law, the Ld. CIT(E), Bhopal has erred in rejecting the application for registration u/s. 80G of the Act merely on technical grounds without appreciating that benefit of the provisions of Section 80G of the Act ought not to be denied merely on technical grounds due to clerical/ inadvertent mistakes, when the appellant society is duly engaged in genuine charitable activities. Thus, the Order of Rejection u/s. 12AB of the Act dated 03.09.2024 is liable to be set aside. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), Bhopal has erred in rejecting the application for registration u/s. 80G of the Act without providing proper opportunity of being heard and without issuance of any Show Cause Notic....

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..... AR) of the assessee- society submitted that there is no malafide intention to delay in filling both appeals and requested to condone the delay of 46 days in the interest of justice. 4. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue submitted that assessee-society was negligent during the proceedings before CIT(E). He would, however, have no objection if the delay is condoned. 5. We have considered the reasons given by the appellant-society and perused with the accompanied documents along with the affidavit. It is seen that due to clerical/technical errors by the tax consultant, these applications were rejected by the CIT(E). Subsequently, the appellant-society had paid the challan fees on ....

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.... students and patients. He submitted that the previous tax consultant of appellant-society filed application inadvertently under wrong clause and incorrect section codes. The counsel was not aware of the exemption provisions and hence entered the wrong clause. Therefore, ld. AR requested that the order of CIT(E) may be set aside in the interests of justice and the CIT(E) may decide the application of the assessee on merit after removal of the defects. 8. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue relied on the order of CIT(E). He would, however, have no objection, if the matter is remitted back to the file of the CIT(E) for fresh adjudication. 9. We have head both the parties and perused....