2025 (11) TMI 1470

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....d to as 'the Act') dated 28.12.2024. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "01. That your Appellant, a Charitable Trust and therefore an Association of Persons within the meaning of section 2(31)(iv) of the Income Tax Act ('Act' in brief) was granted a Provisional Registration under Sub-Clause(i) of Clause (ac) of sub section (1) of section 12A of the Act by Ld Principal Commissioner of Income Tax [Exemption], Kolkata ('PCIT-E) in brief valid for Assessment year 2022-23 to 2026-27 vide his Order bearing Document Identification Number (DIN' in brief) AAKTS6036NE2021301 and Unique Registration Number ('URN' in brief) AAKTS6036NE20213 on 24.09.2024. Thereaf....

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.... 04. That Ld CIT-E, Kol has erred in law as well as in fact in not granting personal hearing whether through Video Conferencing or otherwise to your Appellant. 05. That impugned Order dated 28.12.2024 issued by Ld CIT(E) Kol is otherwise post-haste, erroneous, unjustified, illegal and or void ab-initio. 06. That your Appellant craves leave to amend, alter, revise, rectify or modify otherwise all or any of the grounds aforesaid and or to take Additional Ground/s as and if required prior to hearing of the instant Appeal. 07. That your Appellant most humbly prays: That Hon'ble Tribunal may be pleased to revoke, rescind, cancel, annul, set aside or otherwise nullify the said Order dated 28.12.2024 issue....

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....the other Part. A copy of the said DEED OF TRUST dated 14.06.2011 is annexed hereto marked Annexure 'A' and page 07 to 17 inclusive. Presently, there are five Trustees of the Trust. 02. That the said Trust was registered undersection 12AA of the Act vide an Order bearing No. DIT(E)/8E/136/2011-12/T-89/1561-63 dated 03.11.2011 issued by Ld Director of Income Tax (Exemption), Kolkata, hereinafter also referred to as DIT(E) or as the case may be, CIT(E) for brevity. A copy of the said Order dated 03.11.2011 is annexed hereto marked Annexure 'B' and page 18. 03. That lately, said TRUST was granted a registration by an Order of Registration bearing Document Identification Number (DIN) AAKTS6036NE2021301 and Uniq....

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....rust created was an irrevocable trust and the copy of the trust deed dated 14/06/2011 was filed. It is stated that adequate opportunity was not provided for filing response to the notice dated 23/12/2024 and the trustees are stated to be semi-literate persons, unable to understand nitty-gritty of tax laws and its complications. It is also submitted that the approval u/s 80G(5)(vi) of the Act was granted by the authorities following and on the basis of registration of the TRUST granted by them u/s 12AA of the Act based on the same set of documents including the said TRUST DEED dated 14.06.2011. Said Registration, though currently provisional, is still valid and in force. Hence, it is stated to be a travesty that the impugned approval u/s 80G....

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....ner or Commissioner would have passed an order in writing granting it approval for a period of five years and there was no requirement for seeking any provisional approval which is required only for a new trust. [Para 11] ■ Thus the whole controversy arose due to incorrect mention of the clause under which the application was required to be filed, which was mentioned as clause (iii) of the first proviso to sub-section (5) of section 80G in column 6 of Form No. 10AB, whereas the same should have been mentioned as clause (i) of the first proviso to sub-section (5) of section 80G. Since Form No. 10AB was filed in time, the error on the part of the assessee for mentioning the wrong clause is deemed to be a curable defect and the ....