2025 (9) TMI 499

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.... Act"], relating to the assessment year 2025-2026. 2. Briefly stated facts of the case are that, the assessee is a Charitable Trust and was granted provisional registration by the CPC vide order dated 15.09.2022 valid from assessment year 2023-2024 to assessment year 2025-2026. The assessee has filed an e-application in Form No.10AB seeking for regular registration u/sec. 12AB of the Income Tax Act, 1961. The learned CIT(E) has issued notices dated 03.12.2024 and 10.02.2025 calling for relevant documents i.e., Memorandum of Association/Trust Deed for verification and to furnish detailed reply on the specific information called for in the said notice. In response, the assessee trust has submitted it's reply. The learned CIT(E) after consi....

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....;  Act,   1961,   without   considering   the   relevant submissions made by the assessee only on the ground that, delay in filing of the application, although, the assessee has explained the reasons for delay in filing the said application. Learned Counsel for the Assessee further referring to various evidences including show cause notice issued by the learned CIT(E) on 03.12.2024 and 10.02.2025 submitted that, the assessee has furnished all the details as called for by the learned CIT(E). However, he has not considered any of the submissions of the assessee while rejecting the application filed by the assessee in Form 10AB. Further, the assessee has also explained reasons for delay in....

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....nded to the file of learned CIT(E) to give another opportunity of hearing to the assessee to verify the facts and consider the issue in accordance with law. 6. We have heard both the parties, perused the material on record and the orders of the authorities below. The appellant-trust is a Charitable Trust engaged in the activities of Viswa Veda Parayana Brindam and was established on 15.09.2022. The appellant-trust has been granted provisional registration from 15.09.2022 valid from assessment year 2023-2024 to up-to assessment year 2025- 2026. The appellant-trust claims to have started it's activities and also filed relevant return of income for the assessment year 2023-2024 onwards on or before the due date provided u/sec.139(1) of the ....

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....has issued Circulars from time to time and explained the procedure to be followed for obtaining registration, but, there is an ambiguity in law, which is difficult to understand by any layman. Therefore, in our considered view, when the assessee has filed it's application for permanent registration atleast before six months from the expiry of provisional registration, the learned CIT(E) ought to have consider the application filed by the assessee on merits, when the assessee claims to have filed relevant evidences to prove carrying-out charitable activities in accordance with it's objects. Further, the assessee claims to have filed a petition for condonation of delay in terms of amended provisions which is applicable from 01.10.2024. Theref....